- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (26/03/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2011
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Rhagor o Adnoddau
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Point in time view as at 26/03/2013.
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Finance Act 2011, Paragraph 5 is up to date with all changes known to be in force on or before 08 November 2024. 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.
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5(1)Subject to what follows, the amendments made by paragraphs 2 and 4 have effect in relation to any transaction the effective date of which is on or after 24 March 2011.U.K.
(2)The amendments do not have effect in relation to any transaction (other than a notional transaction under section 75A of FA 2003)—
(a)which is effected in pursuance of a contract entered into and substantially performed before 24 March 2011, or
(b)which is effected in pursuance of a contract entered into before 24 March 2011 and which is not excluded by sub-paragraph (4).
(3)The amendments do not have effect in relation to any notional transaction under section 75A of FA 2003 if any scheme transaction—
(a)is completed before 24 March 2011,
(b)is effected in pursuance of a contract entered into and substantially performed before 24 March 2011, or
(c)is effected in pursuance of a contract entered into before 24 March 2011 and is not excluded by sub-paragraph (4).
(4)A transaction effected in pursuance of a contract entered into before 24 March 2011 is excluded by this sub-paragraph if—
(a)there is any variation of the contract, or assignment of rights under the contract, on or after 24 March 2011,
(b)the transaction is effected in consequence of the exercise on or after 24 March 2011 of any option, right of pre-emption or similar right, or
(c)on or after 24 March 2011, there is an assignment, sub-sale or other transaction relating to the whole or part of the subject-matter of the contract as a result of which a person other than the purchaser under the contract becomes entitled to call for a conveyance.
(5)Terms used in this paragraph have the same meaning as in Part 4 of FA 2003.
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