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Changes over time for: Section 142


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
Status:
Point in time view as at 06/04/2006. This version of this provision is not valid for this point in time.

Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2006, Section 142.

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.
Yn ddilys o 19/07/2006
142InterpretationU.K.
In this Part—
(a)a reference to an asset includes a reference to—
(i)part of an asset, and
(ii)an interest in, or right in relation to, an asset,
(b)a reference to assets used in business of a company includes a reference to assets—
(i)which were acquired for the purpose of that business and which are not being used in another business,
(ii)which are available for use in that business, or
(iii)which are in any other way held in respect of, or associated or connected with, that business,
(c)“company” has the meaning given by section 170(9) of TCGA 1992,
(d)“international accounting standards” has the meaning given by section 50(2) of FA 2004,
(e)“market value” has the same meaning as in TCGA 1992 (see sections 272 and 273 and Schedule 11), and
(f)“profits” means income (except where the context otherwise requires).
Yn ôl i’r brig