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Changes over time for: Paragraph 5
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.
No versions valid at: 06/04/2006
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Point in time view as at 06/04/2006. This version of this provision is not valid for this point in time.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2006, Paragraph 5.
Changes to Legislation
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Yn ddilys o 19/07/2006
5(1)In section 289A(4) of ICTA (which limits the amount eligible to be relieved in the previous year), for “£25,000” substitute “ £50,000 ”.
(2)Sub-paragraph (1) has effect in relation to shares issued on or after 6th April 2006.
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