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Changes over time for: Paragraph 1


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Point in time view as at 01/01/2011.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, Paragraph 1.

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.
1U.K.In this Schedule—
“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51);
[“ITTOIA 2005” means the Income Tax (Trading and Other Income Act) 2005;]
“the 1986 Act” means the Finance Act 1986 (c. 41);
“chattel” means any tangible movable property (or, in Scotland, corporeal movable property) other than money;
“excluded transaction” has the meaning given by paragraph 10;
“intangible property” means any property other than chattels or interests in land;
“interest in land” has the same meaning as in Chapter 4 of Part 6 of IHTA 1984;
“land” has the same meaning as in IHTA 1984;
“prescribed” means prescribed by regulations;
“property” has the same meaning as in IHTA 1984;
“regulations” means regulations made by the Treasury under this Schedule;
“settlement” and “settled property” have the same meanings as in IHTA 1984.
Yn ôl i’r brig