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Changes over time for: Section 256


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.
Status:
Point in time view as at 17/07/2012.
Changes to legislation:
Capital Allowances Act 2001, Section 256 is up to date with all changes known to be in force on or before 07 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
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
256 Different giving effect rules for [BLAGAB] U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Subsection (2) applies if a company—
(a)carries on basic life assurance and general annuity business, and
[(b)is charged to tax [in accordance with the I - E rules] in respect of [that business].]
(2)If this subsection applies—
(a)any allowances (or parts of allowances) to which the company is entitled in respect of the basic life assurance and general annuity business are to be given effect by treating them [for the purposes of section 76 of FA 2012 as deemed BLAGAB management expenses for the chargeable period in question], and
(b)any charges (or parts of charges) to which the company is liable in respect of that business are to be given effect by treating the [company as receiving for the chargeable period in question an amount which is equal to the amount of the charges (or parts of charges) and to which the charge to corporation tax on income applies].
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig