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Finance Act 2013

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Explanatory Notes
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Changes over time for: Paragraph 42

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17/07/2013- Amendment

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There are currently no known outstanding effects for the Finance Act 2013, Paragraph 42.

This section has no associated Explanatory Notes

42U.K.In Part 9 of Schedule 3 (supplementary provisions) in paragraph 49 (index of defined expressions), in the entry for “close company”, omit “(and see paragraph 11(4))”.

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