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Changes over time for: Cross Heading:
“Qualifying period”


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Point in time view as at 01/01/2011.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading:
“Qualifying period”
.

Changes to Legislation
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.
“Qualifying period” U.K.
14U.K.In this Schedule “the qualifying period” means the period of 12 months ending with the date of the application in question.
[14A(1)For any part of the qualifying period falling on 1 October 2009 or later, paragraph 12(5) must be understood as referring instead to—U.K.
(a)the Companies Act 2006 (c. 46) sections 394, 395, 437 and 441 (accounts);
(b)sections 167(1), 167(2), 276(1) and 276(2) of that Act (changes in director or secretary);
(c)Part 24 of that Act (annual returns);
(d)regulations under Part 34 of that Act (overseas companies) which are about—
(i)registration of particulars,
(ii)accounts, reports or returns,
(iii)trading disclosures.
(2)For such part of the qualifying period, paragraph 12(6) must be disregarded and paragraphs 12(7)(a) and 12(8) understood as referring to sub-paragraphs (1) to (5) instead of (1) to (6).]
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