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Ports Act 1991

Changes over time for: Section 16

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16 Supplementary and consequential provisions relating to levy.E+W+S

(1)In sections 13 to 15 above and this section “levy” means levy under section 13(1).

(2)For the purposes of those sections and this section a disposal of rights to require the issue of securities of a company shall be treated as a disposal of the securities.

(3)A payment of levy by a former relevant port authority shall be allowable as a deduction from the consideration in the computation under the [F11992 Act] of the gain accruing to the authority on a disposal of securities on which levy is chargeable; but, subject to that, no payment of levy, interest on unpaid levy or penalty under section 15 above shall be allowed as a deduction in computing any income, profits or losses for any tax purposes.

(4)Section [F217(1)] of that Act (disposals and acquisitions treated as made at market value) shall not apply to a disposal of securities of a company on which levy is chargeable.

(5)There shall be paid into the Consolidated Fund—

(a)all payments of levy received by the appropriate Minister;

(b)all interest paid to the appropriate Minister on unpaid levy; and

(c)all penalties paid to the appropriate Minister under section 15 above.

Textual Amendments

F1Words in s. 16(3) substituted (6.3.1992 with effect as mentioned in s. 289 of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 10 para. 24(1) (with ss. 60, 201(3), Sch. 11 paras. 22, 26(2), 27).

F2Word in s. 16(4) substituted (6.3.1992 with effect as mentioned in s. 289 of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 10 para. 24(1) (with ss. 60, 201(3), Sch. 11 paras. 22, 26(2), 27).

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