Search Legislation

Finance (No. 2) Act 1997

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 37

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Section 37. Help about Changes to Legislation

37 Interest to be paid gross.U.K.

(1)The Taxes Act 1988 shall be amended as follows.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)Section 51A (interest on gilt-edged securities held under authorised arrangements to be paid without deduction of tax) shall cease to have effect.

F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)F4... this section has effect in relation to payments of interest falling due on or after 6th April 1998.

F5(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 37(6) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(3) Note of the amending Act) by 1998 c. 36, ss. 37(3), 165, Sch. 27 Pt. III(3) Note; S.I. 1999/619, art. 2

F4Words in s. 37(8) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Back to top

Options/Help