- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2004
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2004 c. 12
- SCHEDULE 39
- Part 2
- Meaning of taking possession
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Meaning of taking possession
Alternative versions:
- 22/07/2004- Amendment
- 06/04/2020
Point in time
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Point in time view as at 06/04/2020.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Meaning of taking possession.
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Meaning of taking possessionU.K.
15(1)Section 44 (contract and conveyance) is amended as follows.U.K.
(2)In subsection (5)(a) (meaning of “substantial performance”: purchaser taking possession), after “the purchaser” insert “ , or a person connected with the purchaser, ”.
(3)In subsection (6) (meaning of taking possession)—
(a)for paragraph (a) substitute—
“(a)possession includes receipt of rents and profits or the right to receive them, and”; and
(b)in paragraph (b), for “the purchaser takes possession” substitute “ possession is taken ”.
(4)After subsection (10) add—
“(11)Section 839 of the Taxes Act 1988 (connected persons) has effect for the purposes of this section.”.
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