Search Legislation

Income Tax Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 439

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 439. Help about Changes to Legislation

This section has no associated Explanatory Notes

439(1)Amend section 515 (tax advantages and charges relating to SIPs) as follows.U.K.

(2)In subsection (1)—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)omit paragraph (b) and the “and” immediately after it.

(3)In subsection (2)—

(a)omit the “and” immediately after paragraph (b), and

(b)after paragraph (c) insert , and

(d)Chapter 5 of Part 9 of ITA 2007 (which provides for section 479 of that Act not to apply to income of the trustees of an approved SIP in certain circumstances).

(4)Omit subsection (3).

Textual Amendments

F1Sch. 1 para. 439(2)(a) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Back to top

Options/Help