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Changes over time for: Part V
Llinell Amser Newidiadau
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Point in time view as at 06/03/1992.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1976, Part V.
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.
Part VU.K. Capital Transfer Tax
Chapter | Short title | Extent of repeal |
---|
1975 c. 7. | The Finance Act 1975. | In section 22(3)(a), the words from “and resident" to “occurred". |
| | Section 39(7). |
| | Section 41. |
| | In Schedule 5— |
| | in paragraph 4(6), the words from “and resident" to “end"; |
| | in paragraph 6(6), the words from “and resident" to the end; |
| | paragraph 6(7); |
| | paragraph 12(8); |
| | in paragraph 14(5), the words from “and resident" to the end. |
| | In Schedule 6, paragraph 9 and in paragraph 15(3)(b) the words “is given subject to interest reserved or created by the donor or". |
| | In Schedule 8, paragraphs 1(1)(a) and 9 and, in paragraph 10, the words from “and the multiplied" to the end. |
The repeals in Schedule 8 to the Finance Act 1975 have effect in relation to chargeable transfers made after 6th April 1976.
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