Finance Act 2008, Section 47 is up to date with all changes known to be in force on or before 01 March 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.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In consequence of the amendment made by subsection (1), omit—
(a)in FA 2003, section 138(3), and
(b)in FA 2006, section 59(6).
(3)The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.
Textual Amendments
F1S. 47(1) omitted (with effect in accordance with Sch. 28 para. 10(1) of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 28 para. 9
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