Point in time view as at 17/12/2014.
Finance Act 2007, Cross Heading: Commencement is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
17(1)The amendments made by paragraphs 1 to 3 and 13 to 15 have effect in relation to periods of account beginning on or after 1st January 2007.U.K.
(2)The amendments made by paragraphs 4, 6 to [F110(5),] 11 and 12 have effect in accordance with provision made by an order made by the Treasury.
(3)But the amendments made by paragraphs 11 and 12 also have effect
[F2(a)]in relation to periods of account beginning on or after 1st January 2007 where the transfer of business or demutualisation concerned took place before 21st March 2007 [F3and
(b)in relation to periods of account ending after 30 June 2008 where the transfer of business or demutualisation concerned took place on or after 21 March 2007 and before 1 July 2008.]
(4)The amendment made by paragraph 5 has effect in relation to transfers of business with a transfer date after 21st March 2007.
[F4(4A)The amendment made by paragraph 9 has effect in relation to contracts entered into in a period of account beginning on or after 1 January 2008.]
(5)The amendment made by paragraph 10(2) has effect in relation to transfers taking place on or after 6th December 2006.
[F5(6)The amendments made by paragraph 10(3) and (4) have effect in relation to assets transferred on or after 1 January 2008.]
Textual Amendments
F1Word in Sch. 9 para. 17(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(2)
F2Word in Sch. 9 para. 17(3) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(a)
F3Sch. 9 para. 17(3)(b) and word inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(b)
F4Sch. 9 para. 17(4A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(4)
F5Sch. 9 para. 17(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(5)
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