Version Superseded: 17/07/2012
Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Consequential provision is up to date with all changes known to be in force on or before 01 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.
8U.K.In paragraph 17A(1) of that Schedule (withdrawal of money etc from partnership after transfer of chargeable interest), after paragraph (c) insert—
“(d)at the time of the qualifying event, an election has not been made in respect of the land transfer under paragraph 12A.”
9U.K.In paragraph 26(8) of that Schedule (application of disadvantaged areas relief), in the substituted paragraph (10)—
(a)in sub-paragraph (2), insert at the end “ (subject to any election under paragraph 12A) ”, and
(b)in sub-paragraph (4), insert at the end “ (subject to any election under paragraph 12A) ”.
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