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Finance Act 2003

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Changes to legislation:

Finance Act 2003, Paragraph 5 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

5(1)Paragraph 2 of that Schedule is amended as follows.U.K.

(2)In sub-paragraph (1) for “section 3(1) to (6)” substitute “ sections 3(1) to (5C) and 3A ”.

(3)In sub-paragraph (2)—

(a)for “subsections (1) and (5)” substitute “ section 3(1), (5A), (5B) and (5C) ”;

(b)after “section 3(1), (5A), (5B) and (5C)” insert “ and section 3A(1)(a) ”.

(4)After sub-paragraph (2) insert—

(2A)As they apply by virtue of sub-paragraph (1) above—

(a)section 3(5A) has effect with the omission of paragraph (b), and

(b)section 3(5B) has effect with the omission of the words “or (b)”..

(5)Omit sub-paragraph (3).

F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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