There are currently no known outstanding effects for the Finance Act 1996, Paragraph 53.
53(1)In section 133 of the Gains Act (premiums on conversion of securities) in subsection (2) (treatment of premiums which the inspector is satisfied are comparatively small) the words “the inspector is satisfied that” and “and so directs” shall cease to have effect.U.K.
(2)Subsection (3) of that section (appeals from decisions of inspectors under subsection (2)) shall cease to have effect.
(3)In subsection (4)(a) of that section (subsections (2) and (3) not to apply in certain cases) for “subsections (2) and (3)” there shall be substituted “ subsection (2) ”.
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