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Changes over time for: Cross Heading: Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies


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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Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies.

Changes to Legislation
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Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companiesU.K.
139(1)So far as section 749(6) (restrictions on information to be provided under section 748) applies for the purposes of section 749(2) or (3), it applies in relation to transfers and associated operations on or after 20 March 1990 and before 30 November 1993 with the modification specified in sub-paragraph (2).U.K.
(2)The modification is that the reference to bodies corporate resident outside the United Kingdom includes a reference to bodies corporate regarded as resident in a territory outside the United Kingdom for the purposes of any double taxation arrangements.
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