Point in time view as at 01/04/2010.
Finance Act 2008, Paragraph 145 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.
145(1)Paragraph 13 (increase in tax payable under this Schedule) is amended as follows.U.K.
(2)For sub-paragraph (1) substitute—
“(1)This paragraph applies if—
(a)chargeable gains are treated under paragraph 8 as accruing to a beneficiary by virtue of the matching (under section 87A) of all or part of a capital payment with the section 2(2) amount for a tax year (“the relevant tax year”), and
(b)the beneficiary is charged to tax by virtue of the matching.
(1A)Where part of a capital payment is matched, references in sub-paragraphs (2) and (3) to the capital payment are to the part matched.”
(3)In sub-paragraph (5)(a), for the words from “year of assessment” to the end (excluding the “and”) substitute “ tax year immediately after the relevant tax year, ”.
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