Chwilio Deddfwriaeth

Finance Act 2004

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Changes over time for: Paragraph 9

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Version Superseded: 17/07/2012

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Point in time view as at 01/01/2011.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 9. Help about Changes to Legislation

9F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)In the following provisions of the Finance Act 1989 (c. 26) (which relate to the policy holders' share of profits)—

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)section 89(2)(b),

after “referable” insert “ (in accordance with section 432A of the Taxes Act 1988) ”F2....

(3)In the following provisions of the Taxation of Chargeable Gains Act 1992 (c. 12)—

(a)the definitions of “BLAGAB allowable losses” and “BLAGAB chargeable gains” in section 210A(13) (ring-fencing of losses),

(b)section 211ZA(10) (transfers of business: transfer of unused losses), and

(c)section 213(1A)(a) (spreading of gains and losses under section 212), after “referable” insert “ (in accordance with section 432A of the Taxes Act) ”.

Textual Amendments

F1Sch. 7 para. 9(1) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(7)

F2Words in Sch. 7 para. 9(2) omitted (21.7.2008) (with effect in accordance with Sch. 17 para. 18(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 18(5)(f)

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