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There are currently no known outstanding effects for the Finance Act 1990, Cross Heading: International.
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Textual Amendments
Textual Amendments
F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In Schedule 25 to that Act—
(a)paragraphs 2(1)(c) and 4(1)(c) shall be omitted,
F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subsections (1) and (2) above shall apply on and after 20th March 1990 and subsection (3) above shall apply to dividends paid on or after that date.
Textual Amendments
F3S. 67(1)(2) repealed (3.5.1994 with effect in accordance with section 251 of the amending Act) by 1994 c. 9, ss. 251, 258, Sch. 26 Pt. VIII(1) Note
F4S. 67(3)(b)(c) omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(a) (with Sch. 16 paras. 78)
F5(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)M1In section 98 of the Taxes Management Act 1970 (penalties for failure to furnish information and for false information)—
(a)in subsection (1), after the words “Subject to” there shall be inserted the words “ the provisions of this section and ”;
F6(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)This section shall apply to transactions carried out on or after 1st July 1990.
Textual Amendments
F5S. 68(1)(2) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(b)
F6S. 68(3)(b)-(d) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(b)
Marginal Citations
Schedule 11 to this Act (which makes provision about the taxation of income and gains in the case of European Economic Interest Groupings) shall have effect.
Textual Amendments
F7S. 70 repealed (6.3.1992 with effect as mentioned in s. 289 (1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s, 290, Sch. 12 (with ss. 60, 101(1), 201(3), Sch. 11 paras. 22, 26(2), 27).
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