- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)In sub-paragraph (1) of paragraph 7 of Schedule 17 to the [1980 c. 48.] Finance Act 1980 (transfers of unused losses from old participator to new in cases of transfers of interests in fields) for the words " in any chargeable period before the transfer period " there shall be substituted the words " in the transfer period or any earlier chargeable period " .
(2)In sub-paragraph (2) of that paragraph at the end there shall be added the words " and, for the purposes of effecting such relief, subsection (1) of section 7 shall have effect as if the word " succeeding " were omitted ".
(3)This section has effect in relation to transfer periods (within the meaning of paragraph 1 of Schedule 17 to the [1980 c. 48.] Finance Act 1980) ending after 31st December 1982.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: