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Changes over time for: Paragraph 13


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Point in time view as at 01/01/2011.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 13.

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.
13(1)In paragraph 1(2) (definition of qualifying investment)—U.K.
(a)in paragraph (a), omit “wholly in cash”,
(b)after that paragraph insert—
“(aza)he subscribed for the shares (other than any of them which are bonus shares) wholly in cash,”,
(c)in paragraph (c), for the words from “are fully” to “future date)” substitute “ (other than any of them which are bonus shares) are fully paid up ”,
(d)in paragraph (e), after “Act” insert “ (read with section 289(1B) to (1E) of that Act) ”,
(e)in paragraph (f), for “all the shares comprised in the issue” substitute “ the shares (other than any of them which are bonus shares) ”,
(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)After paragraph 1(4) of that paragraph insert—
“(5)Shares are not fully paid up for the purposes of sub-paragraph (2)(c) above if there is any undertaking to pay cash to any person at a future date in respect of the acquisition of the shares.”.
Yn ôl i’r brig