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Changes over time for: Cross Heading: Chevening Estate Act 1959 (c. 49)


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Point in time view as at 05/12/2005.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Chevening Estate Act 1959 (c. 49).

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.
Chevening Estate Act 1959 (c. 49)U.K.
355U.K.The Chevening Estate Act 1959 is amended as follows.
356(1)Amend section 2 (provisions as to income tax, estate duty and stamp duty) as follows.U.K.
(2)In subsection (1)—
(a)omit paragraph (a),
(b)in paragraph (b) for “Schedule D” substitute “ Part 3 of the Income Tax (Trading and Other Income) Act 2005 ”, and
(c)in paragraph (c) for the words from “Schedule C” to “annual payment” substitute “ the provisions of the Income Tax (Trading and Other Income) Act 2005 specified in subsection (1A) in respect of the income chargeable under those provisions ”.
(3)After subsection (1) insert—
“(1A)The provisions are—
(a)Chapter 2 of Part 4 (interest) so far as the income is yearly interest or public revenue dividends (as defined in section 505(1A) of the Income and Corporation Taxes Act 1988),
(b)Chapter 7 of that Part (purchased life annuity payments),
(c)Chapter 10 of that Part (distributions from unauthorised unit trusts),
(d)Chapter 13 of that Part (sales of foreign dividend coupons) so far as the income arises from foreign holdings within section 571(1)(a) (meaning of “foreign holdings” in that Chapter),
(e)Chapter 2 of Part 5, so far as it relates to annual payments (receipts from intellectual property),
(f)Chapter 4 of that Part, so far as it relates to annual payments (certain telecommunication rights: non-trading income), and
(g)Chapter 7 of that Part (annual payments not otherwise charged).”
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