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Finance Act 2011
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Finance Act 2011, Paragraph 3 is up to date with all changes known to be in force on or before 23 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 21 Paragraph 3:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
3(1)Omit sections 71A(8), 72(7), 72A(8) and 73(5)(a) (which contain definitions of “financial institution” for the purposes of provisions relating to alternative property finance).U.K.
(2)After section 73B insert—
“73BAMeaning of “financial institution”
(1)In sections 71A to 73B “financial institution” has the meaning given by section 564B of the Income Tax Act 2007.
(2)For this purpose section 564B(1) applies as if paragraph (d) were omitted.”
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