- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/08/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 19/07/2007
Point in time view as at 12/08/2005. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 1989, Section 84.
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F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Any reference in [F2sections 85 to 89 below] or the following provisions of this section to a straddling period is a reference to an accounting period which begins before 1st January 1990 and ends on or after that date.
(3)For the purposes of [F3sections 85 to 89 below] and for the purposes of subsection (5)(b) below it shall be assumed that a straddling period consists of two separate accounting periods—
(a)the first beginning at the beginning of the straddling period and ending on 31st December 1989; and
(b)the second beginning on 1st January 1990 and ending at the end of the straddling period;
and in those sections and subsection (5)(b) below the first of those two notional accounting periods is referred to as “the 1989 component period” and the second is referred to as “the 1990 component period”.
(4)Chapter I of Part XII of the Taxes Act 1988 (insurance companies) shall have effect subject to the amendments in Schedule 8 to this Act, being—
(a)amendments relating to franked investment income, loss relief and group relief; and
(b)amendments consequential on or supplemental to sections 82 and 83 above and sections 85 to 89 below.
(5)Subject to subsection (6) below, in Schedule 8 to this Act,—
(a)paragraphs 2 and 6 shall be deemed to have come into force on 14th March1989; and
(b)the remainder shall have effect with respect to accounting periods beginning on or after 1st January 1990 (including the 1990 component period).
(6)Nothing in subsection (5) above affects the operation, by virtue of any provision of sections 82 and 83 above and sections 85 to 89 below, of any enactment repealed or amended by Schedule 8 to this Act and, so long as the provisions of that Schedule do not have effect in relation to sections 434 and435 of the Taxes Act 1988, nothing in subsection (5)(a) above affects the continuing operation of section 433 of that Act for the purpose only of determining the fraction of the profits referred to in subsection (6) of section 434 and subsection (1)(b) of section 435.
Textual Amendments
F1S. 84(1) repealed (10.7.2003) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)
F2Words in s. 84(2) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 33 para. 30
F3Words in s. 84(3) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 33 para. 30
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