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Changes over time for: Cross Heading: ITEPA 2003
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Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: ITEPA 2003.
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.
ITEPA 2003U.K.
23U.K.ITEPA 2003 is amended as follows.
24(1)Section 554A (application of Chapter 2 of Part 7A: the main case) is amended as follows.U.K.
(2)In subsection (2) after “paragraph 1” insert “ or 1A ”.
(3)For subsection (4) substitute—
“(4)Chapter 2 does not apply by reason of—
(a)a relevant step taken on or after A's death if—
(i)the relevant step is within section 554B, or
(ii)the relevant step is within section 554C by virtue of subsection (1)(ab) of that section,
(b)a relevant step within paragraph 1 of Schedule 11 to F(No.2)A 2017 which is treated as being taken on or after A's death, or
(c)a relevant step within paragraph 1A of Schedule 11 to F(No.2)A 2017 in a case where the initial step (within the meaning given by sub-paragraph (1)(a) of that paragraph) is treated as being taken on or after A's death.”
25U.K.In section 554Z (interpretation: general) in subsection (10)(d) after “paragraph 1” insert “ or 1A ”.
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