Chwilio Deddfwriaeth

Finance Act 1993

Changes over time for: Part III

 Help about opening options

Alternative versions:

Status:

Point in time view as at 08/11/1993.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1993, Part III. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Part IIIU.K. Income tax, corporation tax and capital gains tax

(1) Temporary relief for interest payments

ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Section 354(5) and (6).

Section 356D(9).

Section 357(4).

Section 371.

In paragraph 10(1) and (2) of Schedule 7, the words “354(5) and (6)”, in each place.

These repeals come into force in accordance with section 57 of this Act.

(2) Charities
ChapterShort titleExtent of repeal
1990 c. 29.The Finance Act 1990.Section 24.
1992 c. 48.The Finance (No. 2) Act 1992.Section 26.

1U.K.The repeal of section 24 of the Finance Act 1990 has effect for the year 1993-94 and subsequent years of assessment.

(3) Car benefits
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 157(4) and (5).

These repeals have effect for the year 1994-95 and subsequent years of assessment.

(4) Car fuel
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 158(5), the words “or 3”.

This repeal has effect for the year 1993-94.

(5) Heavier commercial vehicles (consequential repeal)
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 159A(8)(a), the word “but” at the end of sub-paragraph (i).

This repeal has effect for the year 1993-94 and subsequent years of assessment.

(6) Taxation of distributions
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 233(1)(c), the words “as income which is not chargeable at the lower rate and”.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In section 5(2)(a), the words “(liability to income tax at the additional rate)”.
1992 c. 48.The Finance (No. 2) Act 1992.In section 19, in subsection (3), the words “233(2)” and, in subsection (4), the words “233(1)(c)”.

These repeals have effect for the year 1993-94 and subsequent years of assessment.

(7) Retirement relief etc.
ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In paragraph 1 of Schedule 6, in sub-paragraph (2), the definitions of “family company”, “family” and “relative”, and sub-paragraphs (3) and (4).

These repeals come into force in accordance with section 87(2) of this Act.

(8) Insurance companies
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 432A(10).
1992 c. 12.The Taxation of Chargeable Gains Act 1992.

In section 212—

(a) in subsection (2), the words from “and in relation to” onwards;

(b) subsections (3), (4), (6) and (8).

Section 213(9).

Section 214(3) to (5).

The repeal of section 212(8) of the Taxation of Chargeable Gains Act 1992 has effect, in accordance with section 91(1) of this Act, in relation to the accounting periods mentioned in section 212(8), and the other repeals have effect in relation to accounting periods beginning on or after 1st January 1993.

(9) Overseas life insurance companies
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 31(3), the word “445”.
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 11(3), the words “Subject to section 447,”.

Section 445.

Section 446(1).

Section 447(1), (2) and (4).

Section 448.

Section 449.

Section 724(5) to (8).

In section 811(2), paragraph (c) and the word “and” immediately preceding it.

In Schedule 19AB, paragraph 1(9).

1991 c. 31.The Finance Act 1991.In Schedule 7, paragraph 7(1)(a), (2), (4) and (5).

These repeals have effect in accordance with section 103 of this Act.

(10) Indexation
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Section 1(5).

Section 257C(2).

1990 c. 29.The Finance Act 1990.Section 17(2).

These repeals have effect in accordance with section 107 of this Act.

(11) Pay and file
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

In section 343(3), the word “claim”, in the second place where it occurs.

In section 395, in the words after paragraph (c) of subsection (1) and in subsection (4), the words “to claim relief”.

In section 400(2)(a), the words “or, if a claim had been made under that subsection, would be”.

1991 c. 31.The Finance Act 1991.In Schedule 15, paragraphs 2 and 9.

The repeals in the Income and Corporation Taxes Act 1988 and the repeal of paragraph 9 of Schedule 15 to the Finance Act 1991 have effect in relation to accounting periods ending after the day appointed for the purposes of section 10 of the Income and Corporation Taxes Act 1988.

(12) Lloyd’s underwriters etc.
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.

Sections 450 to 457.

Section 710(14).

In section 711(8), the words “or section 725(9)” and the words “or straddling”, in both places where they occur.

Section 720(3).

In section 721, subsections (5) and (6).

Section 725.

In Schedule 4, paragraph 18.

Schedule 19A.

1989 c. 26.The Finance Act 1989.

In section 43, subsections (6) and (7).

In section 92, subsections (4) to (7).

In Schedule 11, paragraph 10.

1990 c. 29.The Finance Act 1990.In Schedule 10, paragraph 18.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Sections 206 to 209.
1993 c. 34.The Finance Act 1993.In section 183, subsections (4) to (8).

1U.K.The repeal of section 450(6) of the Income and Corporation Taxes Act 1988 has effect in relation to acquisitions or disposals made, or treated as made, after 31st December 1993.

2U.K.The following repeals, namely—

  • the repeals in sections 710, 711, 720 and 721 of and Schedule 4 to the Income and Corporation Taxes Act 1988 and the repeal of section 725 of that Act;

  • the repeal in Schedule 11 to the Finance Act 1989;

  • the repeal in Schedule 10 to the Finance Act 1990;

  • the repeals of sections 207 and 208 of the Taxation of Chargeable Gains Act 1992; and

  • the repeals of subsections (4) to (6) of section 183 of this Act,

have effect for the year 1994 and subsequent underwriting years.

3U.K.The repeals in section 43 of the Finance Act 1989 have effect in relation to periods of account ending on or after 30th June 1993.

4U.K.The following repeals, namely—

  • the repeals of subsections (2) to (5) of section 206 and subsections (1), (2) and (6) of section 209 of the Taxation of Chargeable Gains Act 1992; and

  • the repeals of subsections (7) and (8) of section 183 of this Act,

have effect for the year of assessment 1994-95 and subsequent years of assessment.

5U.K.The other repeals have effect for the year 1992-93 and subsequent years of assessment.

Yn ôl i’r brig

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan heb Atodlenni

Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill