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Finance Act 1988

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Changes over time for: Paragraph 7

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Version Superseded: 06/03/1992

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Point in time view as at 01/02/1991. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1988, Paragraph 7. Help about Changes to Legislation

7The following provisions, namely—

(a)section 326 of the Taxes Act 1988 (certain sums to be disregarded for income tax purposes), and

(b)section 149B(4) of the Capital Gains Tax Act 1979 (corresponding provision for capital gains tax purposes),

shall have effect in relation to any terminal bonus, or interest or other sum, payable after the transfer under a savings scheme which immediately before the transfer was a certified contractual savings scheme (within the meaning of section 326) in relation to the society notwithstanding that it ceased to be such a scheme by reason of the transfer.

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