Finance Act 2014, Paragraph 4 is up to date with all changes known to be in force on or before 05 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.
4(1)The amendment made by paragraph 2 has effect in relation to any agreement to transfer securities—U.K.
(a)where the agreement is conditional, if the condition is satisfied on or after 28 April 2014, and
(b)in any other case, if the agreement is made on or after that date.
(2)Subject to sub-paragraph (3), the amendment made by paragraph 3 is treated as having come into force on 28 April 2014.
(3)The following provisions of section 99A of FA 1986 (inserted by paragraph 3) come into force on the day on which this Act is passed—
(a)paragraph (b) of subsection (13), and
(b)subsections (14) and (15) so far as relating to that paragraph.
(4)Where, having been satisfied as mentioned in subsection (4) of section 99A of FA 1986, the Commissioners for Her Majesty's Revenue and Customs have recognised a market as a growth market in anticipation of the coming into force of that section, that recognition has effect on and after 28 April 2014 as if it were a recognition under that section.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
