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Finance Act 1983
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- UK Public General Acts
- 1983 c. 28
- SCHEDULE 6
- Election for pooling
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Changes over time for: Cross Heading: Election for pooling
Version Superseded: 06/03/1992
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- 01/02/1991- Amendment
- 01/02/1991
Point in time - 06/03/1992- Amendment
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Point in time view as at 01/02/1991.
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There are currently no known outstanding effects for the Finance Act 1983, Cross Heading: Election for pooling.
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Election for poolingU.K.
2(1)An election under this Schedule shall be made by notice in writing to the inspector not later than the expiry of two years from the end of the accounting period in which the first relevant disposal is made or such further time as the Board may allow.
(2)For the avoidance of doubt it is hereby declared—
(a)that where a company makes an election under this Schedule with respect to qualifying securities which it holds solely and beneficially, that election does not apply to qualifying securities which it holds in another capacity; and
(b)that an election under this Schedule is irrevocable [F1except in accordance with Part V of Schedule 19 to the Finance Act 1985].
(3)In this paragraph the “first relevant disposal”, in relation to an election, means the first disposal after 31st March 1982 by the company making the election of qualifying securities which are held by it solely and beneficially.
Textual Amendments
F1Words added by Finance Act 1985 (c. 54), s. 68(3)(d), Sch. 19 para. 20(2)
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