Point in time view as at 17/07/2013.
Finance Act 2009, Cross Heading: OTA 1983 is up to date with all changes known to be in force on or before 06 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.
2(1)OTA 1983 is amended as follows.U.K.
(2)Omit section 9(3) and paragraph 3 of Schedule 3 (receipts from contracts made before 8 May 1982).
(3)In consequence of the omission of subsection (3) of section 9—
(a)in subsection (2) of that section, for “subsections (3) and (4)” substitute “ subsection (4) ”, and
(b)in subsection (4)(b) of that section, for “subsections (1) to (3)” substitute “ subsections (1) and (2) ”.
(4)Omit sections 13 and 14 and Schedule 5 (transitional provision for expenditure incurred on or before 31 December 1983).
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