- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
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Finance Act 1983
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1983 c. 28
- SCHEDULE 6
- The 1982 identification rules
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: The 1982 identification rules
Version Superseded: 06/03/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 06/03/1992- Amendment
Status:
Point in time view as at 01/02/1991.
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There are currently no known outstanding effects for the Finance Act 1983, Cross Heading: The 1982 identification rules.
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The 1982 identification rulesU.K.
4(1)The provisions of sections 88 and 89 of, and Part II of Schedule 13 to, the 1982 Act shall have effect for determining whether qualifying securities have been held as mentioned in paragraph (b) of subparagraph (3) of paragraph 3 above but, subject to that, those provisions shall not apply to securities forming part of the single asset referred to in that subparagraph.
(2)Any reference in subparagraph (1) above to qualifying securities includes a reference to a single asset consisting of qualifying securities which continued in existence on and after 1st April 1982 by virtue of paragraph 8 or paragraph 9(3)(a) of Schedule 13 to the 1982 Act.
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