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Changes over time for: Paragraph 6
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Paragraph 6.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
6(1)Section 438 of the Taxes Act 1988 (pension business: exemption from tax) shall be amended as follows.U.K.
(2)Subsections (3) and (3AA) (which fall as a result of new section 434(1) to (1B)) shall cease to have effect.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subsection (5) (which falls with the substitution of subsection (4)) shall cease to have effect.
(5)Subsections (6) to (7) (which fall with the repeal of subsections (3), (3AA) and (5) and the substitution of subsection (4)) shall cease to have effect.
(6)Subsection (9) (which falls with the repeal of subsections (6), (6B) and (6E) and the repeal of section 440B(2)) shall cease to have effect.
(7)Sub-paragraphs (2) to (4) above have effect in relation to distributions made on or after 2nd July 1997.
(8)Sub-paragraphs (5) and (6) above have effect for accounting periods beginning on or after 2nd July 1997.
(9)In determining, for the purposes of subsections (6) to (7) of section 438 of the Taxes Act 1988, the franked investment income of, or foreign income dividends arising to, an insurance company for an accounting period beginning before 2nd July 1997 and ending on or after that date, there shall be left out of account any distributions which are made on or after 2nd July 1997.
Yn ôl i’r brig