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Finance Act 2007
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Finance Act 2007, Section 46 is up to date with all changes known to be in force on or before 27 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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- s. 993 modified by 2016 c. 24 s. 118(2)
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- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
46Purchased life annuities: self-assessmentU.K.
(1)In section 437(1C) of ICTA (general annuity business), omit paragraphs (c)(i) and (d)(i).
(2)In section 656 of that Act (purchased life annuities other than retirement annuities), omit subsections (5) and (6).
(3)In section 658 of that Act (supplementary), omit subsections (1) and (4) to (6).
(4)In section 828(4) of that Act (parliamentary procedure for orders and regulations), omit “658(3)”.
(5)In section 717 of ITTOIA 2005 (exemption for part of purchased life annuity payment), omit subsection (3).
(6)Omit section 723 of that Act (officer of Revenue and Customs to determine certain questions).
(7)In section 724 of that Act (regulations)—
(a)in subsection (1)(a), for “723” substitute “ 722 ”, and
(b)omit subsection (2).
(8)In section 873(3) of that Act (parliamentary procedure for orders and regulations), omit paragraph (b).
(9)The amendments made by subsections (1) to (3) and (5) to (7) come into force on such day as the Treasury may by order appoint; and different days may be appointed for different purposes.
Commencement Information
I1S. 46(1)-(3) (5)-(7) in force at 6.4.2008 for the purposes of the amendments made by those sub-sections by S.I. 2008/561, art. 2
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