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Changes over time for: Cross Heading: Interpretation
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Point in time view as at 01/10/2021.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: Interpretation.
Changes to Legislation
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InterpretationU.K.
6(1)Paragraphs 2 to 5 are to be construed as if they were contained in Chapter 3 of Part 5 of TCGA 1992, subject to sub-paragraph (2).U.K.
(2)In those paragraphs—
“company A” and “company B” have the same meanings as in section 135 of TCGA 1992;
“original shares” has the meaning given by section 126 of TCGA 1992;
“reorganisation” has the meaning given by that section;
“trading company” and “trading group” have the meanings given by paragraph 1 of Schedule 7ZA to TCGA 1992.
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