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Income and Corporation Taxes Act 1988
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Changes over time for: Section 659E
Version Superseded: 06/04/2006
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- 06/04/2001- Amendment
- 31/03/2003
Point in time - 06/04/2006- Amendment
- 06/04/2007- Amendment
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Income and Corporation Taxes Act 1988, Section 659E is up to date with all changes known to be in force on or before 16 November 2024. 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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[F1659E Treatment of income from property investment LLPsU.K.
(1)The exemptions specified below do not apply to income derived from investments, deposits or other property held as a member of a property investment LLP.
(2)The exemptions are those provided by—
section 592(2) (exempt approved schemes),
section 608(2)(a) (former approved superannuation funds),
section 613(4) (Parliamentary pension funds),
section 614(3) (certain colonial, &c. pension funds),
section 614(4) (the Overseas Service Pension Fund),
section 614(5) (other pension funds for overseas employees),
section 620(6) (retirement annuity trust schemes), and
section 643(2) (approved personal pension schemes).
(3)The income to which subsection (1) above applies includes relevant stock lending fees, in relation to any investments, to which any of the provisions listed in subsection (2) above would apply by virtue of section 129B.
(4)Section 659A (treatment of futures and options) applies for the purposes of subsection (1) above.]
Textual Amendments
F1S. 659E inserted (6.4.2001) by Finance Act 2001 (c. 9), s. 76(2), Sch. 25 para. 2
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