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Finance Act 2008
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Finance Act 2008, Paragraph 74 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 2 Paragraph 74:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
74(1)Schedule 4 (deferred charges on pre-31 March 1982 gains) is amended as follows.U.K.
(2)Before paragraph 1 insert—
“Application of ScheduleU.K.
A1This Schedule applies only for the purposes of corporation tax.”
(3)In paragraph 2(5), omit—
(a)“, 162, 165”, and
(b)“of this Act and section 79 of the Finance Act 1980”.
(4)In paragraph 4(2), omit “168 (as modified by section 67(6)),”.
(5)In paragraph 9(1), omit—
(a)in paragraph (b), “in the case of a disposal made by, or a gain treated as accruing to, a person chargeable to corporation tax,”,
(b)paragraph (c), and
(c)“or (as the case may be) on or before such later date”.
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