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Changes over time for: Paragraph 1


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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.
Status:
Point in time view as at 16/10/2005.
Changes to legislation:
Transport Act 2000, Paragraph 1 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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Nodiadau Esboniadol
1(1)In this Schedule—U.K.
“the 1988 Act” means the Income and Corporation Taxes Act 1988,
....
“the 1992 Act” means the Taxation of Chargeable Gains Act 1992,
[“the Capital Allowances Act” means the Capital Allowances Act 2001 and includes, where the context admits, enactments which under the 1988 Act are to be treated as contained in the Capital Allowances Act 2001,]
“fixture” has the same meaning as in [Chapter 14 of Part 2 of the Capital Allowances Act],
“franchise company” means any body corporate which is, or is to be, the franchisee or the franchise operator under a franchise agreement, and
“qualifying transfer” means a transfer which is a relevant transfer for the purposes of any of Parts II to VI of this Schedule.
(2)So far as it relates to corporation tax, this Schedule is to be construed as one with the Corporation Tax Acts.
(3)So far as it relates to capital allowances, this Schedule is to be construed as one with [the Capital Allowances Act].
Textual Amendments
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