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Changes over time for: Cross Heading: Companies
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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.
Version Superseded: 06/04/2007
Status:
Point in time view as at 06/04/2005.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1996, Cross Heading: Companies.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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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.
CompaniesU.K.
137 Schedules 13 and 16 to the Taxes Act 1988.U.K.
(1)Schedule 23 to this Act shall have effect.
(2)The amendments made by that Schedule shall have effect as respects return periods ending on or after the appointed day for the purposes of Chapter III of Part IV of the Finance Act 1994.
(3)In subsection (2) above “return period” means—
(a)so far as relating to Schedule 13 to the Taxes Act 1988, a period for which a return is required to be made under paragraph 1 of that Schedule; and
(b)so far as relating to Schedule 16 to that Act, a period for which a return is required to be made under paragraph 2 of that Schedule.
138 Accounting periods.U.K.
Schedule 24 to this Act (which makes provision, in connection with self-assessment, in relation to accounting periods) shall have effect.
[139 Surrenders of advance corporation tax.U.K.
Schedule 25 to this Act (which makes provision, in connection with self-assessment, about surrenders of advance corporation tax) shall have effect.]
Modifications etc. (not altering text)
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