6(1)In each of the provisions of the Taxes Act 1988 listed in sub-paragraph (2) below, for “quoted” (wherever occurring) there shall be substituted “ listed ”.U.K.
(2)The provisions referred to in sub-paragraph (1) above are—
[F1(a)paragraph (b) of the definition of “quoted Eurobond” in section 124(6);]
(b)section 209(2)(e)(ii);
[F2(c)section 246S(3)(c) and (e);]
(d)section 254(11);
F3(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)section 415(1)(b);
F4(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j)paragraph 11(a) and (c) of Schedule 9;
(k)paragraph (c) of paragraph 1(5C) of Schedule 18;
(l)paragraph 5 of Schedule 20; and
(m)paragraph 13(2)(c) of Schedule 25.
[F1(3)So far as relating to the provision mentioned in sub-paragraph (2)(a) above, sub-paragraph (1) above has effect in relation to any interest paid on a quoted Eurobond on or after 1st April 1996.]
(4)So far as relating to the provision mentioned in sub-paragraph (2)(b) above, sub-paragraph (1) above has effect in relation to any interest paid or other distribution made on or after 1st April 1996.
(5)So far as relating to the provisions mentioned in sub-paragraph [F5(2)(c) and](m) above, sub-paragraph (1) above has effect in relation to accounting periods ending on or after 1st April 1996.
(6)So far as relating to the provision mentioned in sub-paragraph (2)(d) above, sub-paragraph (1) above has effect in relation to securities issued on or after 1st April 1996.
F6(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8)So far as relating to the provision mentioned in sub-paragraph (2)(f) above, sub-paragraph (1) above has effect in relation to periods of 12 months ending on or after 1st April 1996.
(9)So far as relating to the provision mentioned in sub-paragraph (2)(h) above, sub-paragraph (1) above has effect in relation to relevant periods ending on or after 1st April 1996.
(10)So far as relating to the provisions mentioned in sub-paragraph (2)(j) and (k) above, sub-paragraph (1) above has effect in relation to any time falling on or after 1st April 1996.
(11)So far as relating to the provision mentioned in sub-paragraph (2)(l) above, sub-paragraph (1) above has effect in relation to chargeable periods ending on or after 1st April 1996.
Textual Amendments
F1Sch. 38 para. 6(2)(a)(3) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note 2 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(17)
F2Sch. 38 para. 6(2)(c) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note
F3Sch. 38 para. 6(2)(e) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F4Sch. 38 para. 6(2)(g)(h) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F5Words in Sch. 38 para. 6(5) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note
F6Sch. 38 para. 6(7) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)