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Finance Act 2002
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Changes over time for: Part 5
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 06/04/2005- Amendment
- 21/12/2007
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 21/12/2007.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Part 5.
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Part 5U.K.Commencement
General ruleU.K.
16The provisions of this Schedule apply to a change of basis taking effect in a period of account ending on or after 1st August 2001.
Application of provisions to certain earlier changes of basisU.K.
17(1)So far as they relate to a change of basis within—
(a)paragraph 6 (no adjustment for certain expenses previously brought into account), or
(b)paragraph 8 (change from realisation basis to mark to market),
the provisions of this Schedule apply to a change of basis taking effect in a period of account ending before 1st August 2001 if a relevant return is delivered or voluntarily amended by the taxpayer on or after that date.
(2)For the purposes of sub-paragraph (1) a “relevant return” means—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)a partnership return, or
(c)a company tax return,
for the period in which the change of basis took effect or a subsequent period of account ending before 1st August 2001.
(3)The reference in sub-paragraph (1) to the voluntary amendment of such a return is to—
(a)an amendment under F2... 12ABA of the Taxes Management Act 1970 (amendment of F2... partnership return by taxpayer), or
(b)an amendment of a company tax return by the company otherwise than in response to a closure notice.
(4)An adjustment that would be required by virtue of this paragraph to be given effect in a period of account ending before 1st August 2001 shall be given effect in the first period of account ending on or after that date.
Textual Amendments
F1Sch. 22 para. 17(2)(a) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 578(10)(a), Sch. 3 (with Sch. 2)
F2Words in Sch. 22 para. 17(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 578(10)(b), Sch. 3 (with Sch. 2)
Period in which change of basis takes effectU.K.
18The references in paragraphs 16 and 17 to the period of account in which a change of basis takes effect are to the first period of account in which the new basis is adopted.
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