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Finance Act 2008

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Changes over time for: Paragraph 7

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Status:

Point in time view as at 27/07/2010.

Changes to legislation:

Finance Act 2008, Paragraph 7 is up to date with all changes known to be in force on or before 09 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. Help about Changes to Legislation

7(1)Section 98C of TMA 1970 (penalties for failure to comply with duties under Part 7 of FA 2004) is amended as follows.U.K.

(2)In subsection (2)—

(a)in paragraph (d), for “312(1)” substitute “ 312(2) ”, and

(b)after that paragraph (but before the “and”) insert—

(da)section 312A(2) (duty of client to notify parties of reference number),.

(3)In subsection (3)—

(a)for “section 313(1)” substitute “ subsection (1) of section 313 ”, and

(b)after “etc.)” insert “ or regulations under subsection (3) of that section ”.

(4)In subsection (4), for “313(1)” (in both places) substitute “ subsection (1) of section 313 or regulations under subsection (3) of that section ”.

Commencement Information

I1Sch. 38 para. 7 in force at 1.11.2008 for the purposes of the amendments made by that paragraph (but not for the purposes of Stamp Duty Land Tax) by S.I. 2008/1935, art. 2(1) (with art. 2(2))

I2Sch. 38 para. 7 in force at 1.4.2010 for the purposes of Stamp Duty Land Tax by S.I. 2010/409, art. 2

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