- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/03/1992
Point in time view as at 01/02/1991. This version of this provision has been superseded.
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21(1)An election under Schedule 6 to the M1Finance Act 1983 shall not have effect with respect to any disposal on or after 1st April 1985.
(2)The Treasury may by regulations make such provisions as are referred to in sub-paragraph (3) below in relation to qualifying securities, within the meaning of the said Schedule 6,—
(a)in respect of which an election under that Schedule has been made and not revoked under paragraph 20 above; and
(b)which, immediately before 1st April 1985, were regarded as indistinguishable parts of a single asset by virtue of paragraph 3 of that Schedule.
(3)The provisions referred to in sub-paragraph (2) above are such as appear to the Treasury to be appropriate to enable section 68 of this Act and the preceding provisions of this Schedule to take full effect in relation to the securities concerned.
(4)Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.
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