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Changes over time for: Section 43
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Point in time view as at 10/07/2008.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2005, Section 43.
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.
43Penalties under TMA 1970U.K.
(1)Section 98 of TMA 1970 (special returns, etc) is amended as follows.
(2)In the first column of the table insert at the appropriate place— “ section 40(1) of the Finance Act 2005 ”.
(3)In the second column of the table insert at the appropriate place— “ section 37(3) of the Finance Act 2005; ”, and “ section 37(6) of the Finance Act 2005; ”.
(4)For the purposes of that section, any information, statements or declarations given or made jointly by [the trustees of a settlement] and a vulnerable person are to be treated as given or made by the trustees.
Yn ôl i’r brig