- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1997)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 31/07/1997.
There are currently no known outstanding effects for the Finance Act 1997, Paragraph 2.
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.
2U.K. The repeal in section 231(1) of the Taxes Act 1988 has effect in accordance with paragraph 8(3) of that Schedule.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 308— (a) paragraph (b) of subsection (1), and the word “and” immediately preceding that paragraph; and (b) paragraphs (a) and (b) of subsection (5). |
These repeals have effect in accordance with paragraph 1 of Schedule 8 to this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In Schedule 28B, paragraph 10(2). |
This repeal has effect in accordance with paragraph 6 of Schedule 9 to this Act.
Chapter | Short title | Extent of repeal |
---|---|---|
1970 c. 9. | The Taxes Management Act 1970. | In section 98, in the first column of the Table, the entry relating to section 737(8) of the Taxes Act 1988. |
1986 c. 41. | The Finance Act 1986. | In Schedule 18, paragraphs 7 and 9. |
1988 c. 1. | The Income and Corporation Taxes Act 1988. | Sections 129 and 129A. |
In section 387(3), paragraph (f) and the word “or” immediately preceding it. | ||
In section 715(6) the words “section 737 or”. | ||
Section 727(1). | ||
Section 737. | ||
In section 737A(5), the words “section 737 and”. | ||
In section 737C— (a) in subsection (2)(b), the words “section 737 and paragraph 2 of Schedule 23A apply, or”; (b) subsections (5) and (6); (c) in subsection (7)(b), the words “(whether or not section 737 also applies in relation to that payment)”; (d) in subsection (9), the words “subsections (6) and (8) above apply, or where”; and (e) subsection (11B). | ||
Section 738(3) and (4). | ||
Schedule 5A. | ||
In Schedule 23A— (a) in paragraph 1(1), the definitions of “approved stock lending arrangement”, “market maker”, “recognised clearing house”, “recognised investment exchange”, “unapproved manufactured payment” and “unapproved stock lending arrangement”; (b) paragraph 1(2); (c) paragraph 5; (d) paragraph 6; (e) in paragraph 7(1), the words “Except where paragraph 5(2) or (4) above applies,”; (f) paragraph 7(2); and (g) in paragraph 7(3), in paragraph (a), the words “except where paragraph 6 above applies, and”, and paragraph (b). | ||
1991 c. 31. | The Finance Act 1991. | Section 57. |
In Schedule 13, paragraphs 2 to 4. | ||
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 271(9). |
In Schedule 10, paragraph 14(8), (39) and (61). | ||
1993 c. 34. | The Finance Act 1993. | Section 174(4) and (5). |
Section 182(1)(ca)(i). In Schedule 6, paragraphs 19 and 25(3) and (4). | ||
1994 c. 9. | The Finance Act 1994. | Section 123(2) to (5) and (7). |
Section 222(4) and (5). | ||
Section 229(ca)(i). | ||
In Schedule 16, paragraphs 18 and 19. | ||
1995 c. 4. | The Finance Act 1995. | Section 82. |
Sections 84 and 85. | ||
Schedule 19. | ||
1996 c. 8. | The Finance Act 1996. | In section 97— (a) in subsection (4), the words “section 737 of, or”; and (b) subsection (5). |
In section 159— (a) subsections (2) and (3); and (b) in subsection (7), paragraph (b) and the word “and” immediately preceding it. | ||
In Schedule 6, paragraphs 18 and 19. | ||
In Schedule 14, paragraphs 38 and 52(2), (3), (5) and (6). |
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?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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?
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?
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.
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.
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:
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.
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:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys