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Finance Act 2006

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Changes over time for: Cross Heading: Miscellaneous

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Miscellaneous. Help about Changes to Legislation

MiscellaneousU.K.

F1136AConnected personsU.K.

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Textual Amendments

F1S. 136A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(c), Sch. 3 Pt. 1 (with Sch. 2)

137Insurance companiesU.K.

In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert— , or

(c)shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),.

F2138Joint venturesU.K.

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Textual Amendments

F2S. 138 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(d), Sch. 3 Pt. 1 (with Sch. 2)

F3139Manufactured dividendsU.K.

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Textual Amendments

F3S. 139 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(e), Sch. 3 Pt. 1 (with Sch. 2)

140Penalties for failure to give notice, etcU.K.

At the end of the second column of the Table in section 98(5) of TMA 1970 (penalties) add—

Section 106 of FA 2006 as modified by Schedule 17 to that Act.

Section 116 of FA 2006.

Regulations under section 116 of FA 2006.

Regulations under section 122 of FA 2006.

Section 130 of FA 2006.

F4141Effect of deemed disposal and re-acquisitionU.K.

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Textual Amendments

F4S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)

F4142InterpretationU.K.

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Textual Amendments

F4S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)

143Housing investment trusts: repealU.K.

Section 160 of, and Schedule 30 to, FA 1996 (housing investment trusts) shall cease to have effect (and accordingly—

(a)sections 508A and 508B of ICTA shall cease to have effect,

(b)the amendments of section 842(1)(a) and (e) of ICTA effected by paragraph 2(2) of Schedule 30 shall cease to have effect, and

(c)section 842(1AA) of ICTA shall cease to have effect).

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