- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
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Finance Act 1988
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Rhagor o Adnoddau
Changes over time for: Paragraph 16
Version Superseded: 01/04/2010
Alternative versions:
- 01/02/1991- Amendment
- 21/07/2008
Point in time - 01/04/2010- Amendment
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Point in time view as at 21/07/2008.
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There are currently no known outstanding effects for the Finance Act 1988, Paragraph 16.
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16(1)In section 420(2)(a)(i) (exception from charge in case where close company loans to borrower and spouse do not exceed £15,000) the words “or the wife or husband of the borrower” shall cease to have effect.U.K.
(2)This paragraph shall apply where the loan first mentioned in section 420(2) is made on or after 6th April 1990.
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