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Finance Act 2008
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Finance Act 2008, Paragraph 38 is up to date with all changes known to be in force on or before 12 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.
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Changes and effects yet to be applied to Schedule 17 Paragraph 38:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
38(1)Paragraph 17 of Schedule 9 to FA 2007 (transfers: commencement) is amended as follows.U.K.
(2)In sub-paragraph (2), for “9, 10(3) to (5),” substitute “ 10(5), ”.
(3)In sub-paragraph (3)—
(a)after “effect” insert “ (a) ”, and
(b)insert at the end “and
(b)in relation to periods of account ending after 30 June 2008 where the transfer of business or demutualisation concerned took place on or after 21 March 2007 and before 1 July 2008.”
(4)After sub-paragraph (4) insert—
“(4A)The amendment made by paragraph 9 has effect in relation to contracts entered into in a period of account beginning on or after 1 January 2008.”
(5)Insert at the end—
“(6)The amendments made by paragraph 10(3) and (4) have effect in relation to assets transferred on or after 1 January 2008.”
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