There are currently no known outstanding effects for the Finance Act 2005, Paragraph 25.
25(1)Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.U.K.
(2)In paragraph 3(1) (benefit crystallisation events 1, 2 and 4: prevention of overlap), for “surrender” substitute “application”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 10 para. 25(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)
Commencement Information
I1Sch. 10 para. 25 in force at 6.4.2006, see Sch. 10 para. 64(1)
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