- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/02/2009)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 11/08/2009
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2.—(1) In these Regulations unless the context otherwise requires—
(a)“account", except in the case of—
(i)an account with a deposit-taker, or
F1(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii)a share or deposit account with a building society, or
(iv)a deposit account with [F2a person falling within section 840A(1)(b) of the Taxes Act], or a relevant European institution,
shall be construed in accordance with regulation 4(1) [F3and shall include a personal equity plan treated on and from the 6th April 2008 as a stocks and shares account];
an “account investment" is an investment under the account which is a qualifying investment for a stocks and shares component [F4or a cash component, as the case may be, within the meaning of regulation 7 or 8];
an “account investor" is an individual who subscribes to an account and who is a qualifying individual within the meaning of regulation 10;
an “account manager" is a person who fulfils the conditions of these Regulations and is approved by the Board for the purposes of these Regulations as an account manager;
[F5“approved SAYE option scheme” shall be construed in accordance with the SAYE code (see section 516(3) of ITEPA 2003);
“approved SIP” shall be construed in accordance with the SIP code (see section 488(3) of ITEPA 2003);]
“approved profit sharing scheme" has the same meaning as in Chapter IV of Part V of the Taxes Act;
an “assurance undertaking" means an assurance undertaking within the meaning of [F6Article 6 of Directive 2002/83/EC of the European Parliament and of the Council of 5th November 2002 concerning life assurance];
[F7“the Board” means the Commissioners for Her Majesty’s Revenue and Customs;]
“building society" means a building society within the meaning of the Building Societies Act 1986 M1, or the Irish Building Societies Act 1989 M2;
[F8“building society bonus”, except in regulation 22(1)(a)(i), excludes any bonus, distribution of funds or the conferring of rights in relation to shares—
in connection with an amalgamation, transfer of engagements or transfer of business of a building society, and
mentioned in section 96 or 100 of the Building Societies Act 1986,
and “payment under a building society bonus scheme” shall be construed accordingly;.]
[F9“ceasing to be subject to the plan”, in relation to plan shares under an approved SIP, shall be construed in accordance with the SIP code (see section 488(3) of ITEPA 2003);]
“company", except in regulation 7(4), means any body corporate having a share capital other than—
an open-ended investment company, within the meaning given by section [F10236 of the Financial Services and Markets Act 2000],
a UCITS,
an industrial and provident society, or
a body corporate which is a 51 per cent. subsidiary of any industrial and provident society;
[F11“credit union” means a society registered as a credit union under the Industrial and Provident Societies Act 1965 or the Credit Unions (Northern Ireland) Order 1985;]
“deposit-taker" has the meaning given by [F12section 853 of ITA 2007];
[F13“the Director of Savings” has the same meaning as in the National Debt Act 1972]
“EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 M3, as adjusted by the Protocol signed at Brussels on 17th March 1993 M4;
“EEA State" means a State, other than the United Kingdom, which is a Contracting Party to the EEA Agreement;
[F14“European institution” means an EEA firm of the kind mentioned in paragraph 5(a), (b) or (c) of Schedule 3 to the Financial Services and Markets Act 2000 which is an authorised person for the purposes of that Act as a result of qualifying for authorisation under paragraph 12 of that Schedule;]
“51 per cent. subsidiary" and “75 per cent. subsidiary" have the meanings given by section 838 of the Taxes Act;
“gains", except in regulations 22(1)(a)(ii) to (v) and 35(6), means “chargeable gains"within the meaning of the Taxation of Chargeable Gains Act 1992;
“gilt-edged securities" has the meaning given by [F15paragraphs 1 and 1A] of Schedule 9 to the Taxation of Chargeable Gains Act 1992;
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
an “incorporated friendly society" means a society incorporated under the Friendly Societies Act 1992 M5;
an “industrial and provident society" means a society registered or deemed to be registered under the Industrial and Provident Societies Act 1965 M6 or under the Industrial and Provident Societies (Northern Ireland) Act 1969 M7;
“investment trust" has the meaning given by section 842 of the Taxes Act M8F17...;
[F18“ITA 2007” means the Income Tax Act 2007;
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;]
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“the Management Act" means the Taxes Management Act 1970 M9;
“market value" shall be construed in accordance with section 272 of the Taxation of Chargeable Gains Act 1992;
“notice", except in [F20regulations 9 and 36], means notice in writing and “notify" shall be construed accordingly;
[F21“participant”, in relation to an approved SIP, shall be construed in accordance with the SIP code (see section 488(3) of ITEPA 2003);
“plan shares”, in relation to an approved SIP, shall be construed in accordance with the SIP code (see section 488(3) of ITEPA 2003) except that—
paragraph 87(6) of Schedule 2 to ITEPA 2003 (meaning of the word “shares” in the context of company reconstructions) shall not apply, and
in paragraph 88(2) of that Schedule (treatment of shares acquired under rights issue) the words “or securities or rights” shall be treated as omitted;]
“qualifying distribution" has the same meaning as in section 832(1) of the Taxes Act;
“recognised stock exchange" has the same meaning as in section 841 of the Taxes Act;
a “registered friendly society" has the meaning given by the Friendly Societies Act 1992 M10, and includes any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society;
“release date" has the meaning given by section 187(2) of the Taxes Act M11;
“relevant authorised person" has the same meaning as in [F22section 697(2)(b) of ITTOIA 2005];
“relevant European institution" has the meaning given by [F23section 697(2)(a) of ITTOIA 2005];
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“security", except in regulations [F257(2)(c) to] [F26(cc) and (8)(b), 8(2)(f)] and 34(3), means any loan stock or similar security of a company whether secured or unsecured[F27, and in regulation 7(2)(cc) has the same meaning but with the omission of the words “of a company”];
[F28“the Stakeholder Products Regulations” means the Financial Services and Markets Act 2000 (Stakeholder Products) Regulations 2004;]
“tax" where neither income tax nor capital gains tax is specified means either of those taxes;
“tax credit" means a tax credit under section 231 of the Taxes Act M12;
“the Taxes Act" means the Income and Corporation Taxes Act 1988;
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“year" means a year of assessment, and “the year 1999—00" means the year of assessment beginning on 6th April 1999;
(b)
[F30“authorised fund” means—
an authorised unit trust, or
an open-ended investment companyF31...;]
“authorised unit trust" means a unit trust scheme in the case of which an authorisation order made by the Financial Services Authority under section [F32243 of the Financial Services and Markets Act 2000] is in force;
[F33a “Chapter 5 UCITS” means a UCITS complying with Chapter 5 of the Collective Investment schemes sourcebook;]
[F34“the Collective Investment Schemes Sourcebook” means the sourcebook of that name made by the Financial Services Authority under the Financial Services and Markets Act 2000;]
[F35“depositary interest” means the rights of the person mentioned in paragraph (b), under a certificate or other record (whether or not in the form of a document) acknowledging—
that a person holds relevant investments or evidence of the right to them, and
that another person is entitled to rights in or in relation to those or identical relevant investments, including the right to receive such investments, or evidence of the right to them or the proceeds from such investments, from the person mentioned in paragraph (a),
where “relevant investments” means investments which are exclusively qualifying investments for a stocks and shares component falling within any of regulation 7(2)(a) to (h), and the rights mentioned in paragraph (b) are exclusively rights in or in relation to relevant investments;]
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F37“non-UCITS retail scheme”—
has the meaning in the F38... Collective Investment Schemes Sourcebook (that is, a scheme to which, or to whose authorised fund manager and depositary, Sections 5.1, 5.4 and 5.6 of that Sourcebook apply),
includes a “recognised scheme” by virtue of section 270 or 272 of the Financial Services and Markets Act 2000, which would fall within paragraph (a) of this definition if it were an authorised fund, and
includes a sub-fund of an umbrella which the terms of the scheme identify as a sub-fund which would fall within paragraph (a) or (b) of this definition if it were itself an authorised fund or a recognised scheme.
In this definition, expressions defined in the Glossary forming part of the Financial Services Authority Handbook have those defined meanings;]
[F39“open-ended investment company” means a company incorporated in the United Kingdom to which section 236 of the Financial Services and Markets Act 2000 applies;]
[F37“qualifying units in or shares of a non-UCITS retail scheme” means that—
the instrument constituting the scheme secures that redemption of the units or shares in question shall take place no less frequently than bi-monthly (see Rule 6.2.16(6) of the F40... Collective Investment Schemes Sourcebook omitting the words “Except where (7) applies, and”, read with Rule 6.3.4(1), whether or not those Rules apply to the scheme), and
a provision for suspension of dealings in exceptional conditions in accordance with Rule 7.2 of that Sourcebook (or any foreign procedure which is a direct foreign equivalent of that Rule) shall not be treated as a provision contrary to paragraph (a) of this definition;]
[F41a “relevant UCITS” means–
a UCITS, situated in a member state other than the United Kingdom, which has been authorised by the competent authorities of the member state in which it is situated, and which is a “recognised scheme” by virtue of section [F42264 of the Financial Services and Markets Act 2000], and
a part of a UCITS mentioned in paragraph (i), which would be a part of [F43an umbrella scheme, if the definition of “umbrella scheme” and a part thereof] applied to a relevant UCITS,
F44... ]
F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“UCITS" means undertakings for collective investment in transferable securities within the meaning of Article 1 of [F46Council Directive 85/611/EEC, as last amended by European Parliament and Council Directive 2001/108/EC], and references to—
“the member state in which a UCITS is situated", and
a UCITS which has been “authorised by the competent authorities of the member state in which it is situated"
shall have the same meanings as in Articles 3 and 4 respectively of that Directive;
[F47“umbrella scheme” means an authorised fund which according to the terms of the scheme is an umbrella scheme belonging to the category under that name established by the Financial Services Authority, and
in the case of an authorised fund which is an authorised unit trust, references to a part of an umbrella scheme shall be construed in accordance with subsection (8) of section 468 of the Taxes Act, [F48and sub-paragraphs (6) and (7) of regulation 7 of the Authorised Investment Funds (Tax) Regulations 2006 shall apply for the purposes of these Regulations as they apply for the purposes of those Regulations, and]
in the case of an authorised fund which is an open-ended investment company, references to a part of an umbrella scheme shall be construed in accordance with [F49subsection (4) of section 468A of the Taxes Act, and sub-paragraphs (2) and (3) of regulation 7 of the Authorised Investment Funds (Tax) Regulations 2006 shall apply for the purposes of these Regulations as they apply for the purposes of those Regulations;]]
[F50“unit holder” means a person entitled to a share of the investments subject to the trusts of a unit trust scheme;]
[F50“unit trust scheme” has the meaning given by section 237 of the Financial Services and Markets Act 2000;]
“units", in relation to an authorised unit trust, means the rights or interests (however described) of the unit holders in that authorised unit trust and, in relation to a part of an umbrella scheme, means the rights or interests for the time being of the unit holders in that part;
“units in, or shares of, a F51... UCITS" means the rights or interests (however described) of the holders of the units or shares in that F51... UCITS;
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) The Table below indexes other definitions in these Regulations:
Term defined | Regulation |
---|---|
Account | 4(1) |
[F53Cash account | 4(1)(a) and (c)] |
Component | [F544(1)(b) and (c)] |
The disqualifying circumstances | 17(1) |
Interim claim | 25 |
F55. . . | F55. . . |
F55. . . | F55. . . |
[F53Overall subscription limit | 4(2)] |
Qualifying circumstances | 14(1) |
Qualifying individual | 10 |
Qualifying investments for a stocks and shares component | 7 |
Qualifying investments for a cash component | 8 |
F56. . . | F56. . . |
Qualifying securities | 7(2)(b) |
[F53Stocks and shares account | 4(1)(a) and (b)] |
Subscription limits | 4(2) to (4) |
F55. . . | F55. . . |
Textual Amendments
F1Words in reg. 2(1)(a) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 3(a)(i)
F2Words in reg. 2(1)(a) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(3)
F3Words in reg. 2(1)(a) added (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 3(a)(ii)
F4Words in reg. 2(1)(a) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 3(a)
F5Words in reg. 2(1)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(a)
F6Words in reg. 2(1)(a) substituted (11.1.2005) by The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 (S.I. 2004/3379), regs. 1, 12
F7Words in reg. 2(1)(a) substituted (6.10.2005) by The Individual Savings Account (Amendment No. 2) Regulations 2005 (S.I. 2005/2561), regs. 1, 3
F8Words in reg. 2(1)(a) inserted (1.1.2007) by The Individual Savings Account (Amendment) Regulations 2006 (S.I. 2006/3194), regs. 1, 3
F9Words in reg. 2(1)(a) inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(b)
F10Words in reg. 2(1)(a) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(4)
F11Words in reg. 2(1)(a) inserted (27.12.2005) by The Individual Savings Account (Amendment No. 3) Regulations 2005 (S.I. 2005/3350), regs. 1, 3
F12Words in reg. 2(1)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(c)
F13Words in reg. 2(1)(a) inserted (6.4.1999) by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), regs. 1, 3(2)(a)
F14Words in reg. 2(1)(a) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(5)
F15Words in reg. 2(1)(a) substituted (6.4.1999) by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), regs. 1, 3(2)(b)
F16Words in reg. 2(1)(a) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(d)
F17Words in reg. 2(1)(a) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(f)
F18Words in reg. 2(1)(a) inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(e)
F19Words in reg. 2(1)(a) omitted (1.12.2001) by virtue of The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(6)
F20Words in reg. 2(1)(a) substituted (6.4.1999) by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), regs. 1, 3(2)(c)
F21Words in reg. 2(1)(a) inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(g)
F22Words in reg. 2(1)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(h)
F23Words in reg. 2(1)(a) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(i)
F24Words in reg. 2(1)(a) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(2)(j)
F25Words in reg. 2(1)(a) substituted (6.4.1999) by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), regs. 1, 3(2)(d)
F26Words in reg. 2(1)(a) substituted (16.12.2008) by The Individual Savings Account (Amendment No. 3) Regulations 2008 (S.I. 2008/3025), regs. 1, 3(a)
F27Words in reg. 2(1)(a) added (16.12.2008) by The Individual Savings Account (Amendment No. 3) Regulations 2008 (S.I. 2008/3025), regs. 1, 3(b)
F28Words in reg. 2(1)(a) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 3(c)
F29Words in reg. 2(1)(a) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 3(b)
F30Words in reg. 2(1)(b) inserted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(8)
F31Words in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(a)
F32Words in reg. 2(1)(b) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(9)
F33Words in reg. 2(1)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(b)
F34Words in reg. 2(1)(b) inserted (17.11.2003 with effect in accordance with reg. 1(2) of the amending S.I.) by The Individual Savings Account (Amendment) Regulations 2003 (S.I. 2003/2747), regs. 1(1), 3(a)
F35Words in reg. 2(1)(b) inserted (13.12.2000) by The Individual Savings Account (Amendment No. 3) Regulations 2000 (S.I. 2000/3112), regs. 1, 3
F36Words in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(c)
F37Words in reg. 2(1)(b) inserted (27.12.2005) by The Individual Savings Account (Amendment No. 3) Regulations 2005 (S.I. 2005/3350), regs. 1, 4(c)
F38Word in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(e)
F39Words in reg. 2(1)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(d)
F40Word in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(f)
F41Words in reg. 2(1)(b) substituted (6.4.1999) by The Individual Savings Account (Amendment) Regulations 1998 (S.I. 1998/3174), regs. 1, 3(3)(c)
F42Words in reg. 2(1)(b) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(14)(a)
F43Words in reg. 2(1)(b) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(14)(b)
F44Words in reg. 2(1)(b) omitted (17.11.2003 with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Individual Savings Account (Amendment) Regulations 2003 (S.I. 2003/2747), regs. 1(1), 3(b)
F45Words in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(g)
F46Words in reg. 2(1)(b) substituted (13.2.2004) by The Collective Investment Schemes (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/2066), regs. 1(1), 13(4)
F47Words in reg. 2(1)(b) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 169(16)
F48Words in reg. 2(1)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(h)(i)
F49Words in reg. 2(1)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(h)(ii)
F50Words in reg. 2(1)(b) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(i)
F51Words in reg. 2(1)(b) omitted (17.11.2003 with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Individual Savings Account (Amendment) Regulations 2003 (S.I. 2003/2747), regs. 1(1), 3(c)
F52Words in reg. 2(1)(b) omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2008 (S.I. 2008/704), regs. 1, 3(3)(j)
F53Reg. 2(2) entries inserted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 4(c)
F54Words in reg. 2(2) substituted (6.4.2008) by The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 4(a)
F55Reg. 2(2) entries omitted (6.4.2008) by virtue of The Individual Savings Account (Amendment) Regulations 2007 (S.I. 2007/2119), regs. 1, 4(b)
F56Words in reg. 2(2) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Individual Savings Account (Amendment No. 2) Regulations 2004 (S.I. 2004/2996), regs. 1(1), 4
Marginal Citations
M2Number 17 of 1989.
M3O.J. No. L1, 3.1.94, p3.
M4O.J. No. L1, 3.1.94, p572.
M81988 c.1; section 842 was amended by section 117 of the Finance Act 1988 (c.39), section 55 of the Finance Act 1990 (c.29), paragraphs 14(1) and 55 of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c.12), section 146 of and paragraph 8 of Schedule 17 to the Finance Act 1994, and paragraphs 2 and 3 of Schedule 30, and paragraph 7 of Schedule 38, to the Finance Act 1996 (c.8).
M111988 c.1; section 187 was amended by paragraph 9 of Schedule 12 to the Finance Act 1989 (c.26), sections 38 and 41 of the Finance Act 1991, paragraph 14(1) and (13) of Schedule 10 to the Taxation of Chargeable Gains Act 1992, paragraph 12(a) of Part III of Schedule 4, and Part II of Schedule 7 to the Pensions Act 1995 (c.26) and sections 116 and 117(2) of, and Part V(5) of Schedule 41 to, the Finance Act 1996 (c.8).
M12Section 231 was amended by section 106 of and Part IV of Schedule 17 to the Finance Act 1989, paragraph 2 of Schedule 7 to the Finance Act 1990, paragraph 12 of Schedule 20 and Part V(10) of Schedule 41 to the Finance Act 1996, Part VI(7) of Schedule 18 to the Finance Act 1997 (c.16), and sections 19, 22 and 30 of, and paragraph 4 of Schedule 4, and Part II(9) of Schedule 8 to, the Finance (No. 2) Act 1997 (c.58).
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Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.