- Latest available (Revised)
- Point in Time (06/04/2006)
- Original (As enacted)
No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Index of definitions.
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.
Valid from 19/07/2006
42U.K.The following table lists the places where expressions used in this Schedule are defined or otherwise explained in this Schedule for the purposes of this Schedule or a Part of this Schedule—
Expression | Provision |
---|---|
associated company (in Part 2) | paragraph 9 |
associated company (in Part 3) | paragraph 26 |
business of leasing plant or machinery (in Part 2) | paragraphs 6 to 8 |
business of leasing plant or machinery (in Part 3) | paragraphs 6 to 8 and 25 |
company | paragraph 41 |
company's percentage share in any profits or loss of a business (in Part 3) | paragraph 28 |
connected persons | paragraph 41 |
consortium and related expressions | paragraph 14 |
excluded lease of background plant or machinery for a building | paragraph 41 |
profits or assets available for distribution to equity holders (in Part 2) | paragraph 15 |
finance lease | paragraph 41 |
fixture | paragraph 41 |
loss (in Part 3) | paragraph 37 |
market value (in relation to plant or machinery) | paragraph 41 |
notional business (in Part 3) | paragraph 23 |
plant or machinery | paragraph 41 |
plant or machinery lease | paragraph 41 |
profits (in Part 3) | paragraph 37 |
qualifying change in a company's interest in a business (in Part 3) | paragraphs 27 and 28 |
qualifying change of ownership in relation to a company | paragraphs 10 to 13 |
qualifying leased plant or machinery (in Part 2) | paragraph 6 |
qualifying 75% subsidiary | paragraph 15 |
qualifying 90% subsidiary | paragraph 15 |
relevant change in the relationship between companies | paragraph 10 |
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: