- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Paragraph 8
Version Superseded: 31/12/2006
Alternative versions:
- 27/07/1993- Amendment
- 01/05/1995- Amendment
- 01/12/2001
Point in time - Stop date 31/12/2006- Amendment
Status:
Point in time view as at 01/12/2001. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Paragraph 8 is up to date with all changes known to be in force on or before 12 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F18(1)In subsection (1) of section 432B, the words “or treated as brought into account by virtue of [F2paragraph 1C] of Schedule 8A to the Finance Act 1989” shall be treated as inserted after [F3the words ’brought into account, within the meaning of that section,’] .
(2) The following words shall be treated as inserted at the end of subsection (2) of that section “ ; but this subsection shall not apply for a period of account in relation to which [F4any provision of paragraph 1C] of Schedule 8A to the Finance Act 1989 applies. ”
[F5(3)Subsection (3) of section 432B shall have effect as if after the words “with which an account is concerned” there were inserted the words “or in respect of which items are treated as brought into account by virtue of paragraph 1C of Schedule 8A to the Finance Act 1989”; and that subsection and sections 432C to 432E shall have effect as if the reference to relevant business were to relevant business of the branch or agency in the United Kingdom through which the company carries on life assurance business.]
(4)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 19AC inserted (27.7.1993) by 1993 c. 34, s. 97, Sch. 9 para.1
F2Words in Sch. 19AC para. 8(1) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(2)(a)
F3Words in Sch. 19AC para. 8(1) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(2)(b)
F4Words in Sch. 19AC para. 8(2) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(3)
F5Sch. 19AC para. 8(3) substituted (with effect in accordance with Sch. 8 para. 57(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 40(4)
F6Sch. 19AC para. 8(4) repealed (with effect in accordance with Sch. 8 para. 57(1) of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2
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