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Changes over time for: Paragraph 18
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Point in time view as at 24/02/2022.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2022, Paragraph 18.
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.
General modifications of Schedule 36 to FA 2008 as appliedU.K.
18In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—
(a)any provision which can have no application for that purpose were omitted;
(b)references to “the taxpayer” were to “the relevant person”;
(c)references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;
(d)references to a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.
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