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Status:
Point in time view as at 19/09/1994.
Changes to legislation:
Coal Industry Act 1994, Paragraph 4 is up to date with all changes known to be in force on or before 13 November 2024. 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
4U.K.Section 30 of the 1992 Act (tax-free benefits) shall not apply in any case where—
(a)a reduction in the value of any asset, or
(b)the conferring of any tax-free benefit,
results from any provision made by or under so much of any restructuring scheme as relates to a relevant transfer.
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