Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Part
PrintThis
Chapter
only
Changes over time for:
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 1997.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
U.K.The Taxes Management Act 1970
Section 7U.K.
1(1)In section 7 of the Taxes Management Act 1970 (notice of liability to income tax and capital gains tax) in subsection (6) (sources of income which fall within that subsection) after the words “other than the basic rate” there shall be inserted “ , the Schedule F ordinary rate ”.U.K.
(2)This paragraph has effect for the year 1999-00 and subsequent years of assessment.
Section 42 (pre-corporation tax self-assessment version)U.K.
Modifications etc. (not altering text)
2(1)In section 42 of the Taxes Management Act 1970 (procedure for making claims), as it has effect in relation to corporation tax for accounting periods ending before the day appointed under section 199 of the Finance Act 1994, the following provisions shall cease to have effect—U.K.
(a)in subsection (5) (form of claim) the words “Subject to subsection (5A) below,”;
(b)subsection (5A) (claims by companies for payment of tax credits); and
(c)subsection (10A) (extended meaning of terms used in subsection (5A)).
(2)This paragraph has effect in relation to tax credits in respect of distributions made on or after 6th April 1999.
Section 42 (corporation tax self-assessment version)U.K.
Textual Amendments
Modifications etc. (not altering text)
3(1)In section 42 of the Taxes Management Act 1970 (procedure for making claims), as it has effect in relation to corporation tax for accounting periods ending on or after the day appointed under section 199 of the Finance Act 1994, the following provisions shall cease to have effect—U.K.
(a)subsections (4) and (4A) (claims by companies for payment of tax credits); and
(b)in subsection (5), the words from “and the reference in subsection (4) above” onwards.
(2)This paragraph has effect in relation to tax credits in respect of distributions made on or after 6th April 1999.
Back to top