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Income and Corporation Taxes Act 1988
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Changes over time for: Section 765A
Version Superseded: 21/07/2009
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- 01/02/1991- Amendment
- 31/03/2003
Point in time - 21/07/2009- Amendment
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Income and Corporation Taxes Act 1988, Section 765A 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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[F1765A Movements of capital between residents of member States.U.K.
(1)Section 765(1) shall not apply to a transaction which is a movement of capital to which Article 1 of the M1 Directive of the Council of the European Communities dated 24th June 1988 No. 88/361/EEC applies.
(2)Where if that Article did not apply to it a transaction would be unlawful under section 765(1), the body corporate in question (that is to say, the body corporate resident in the United Kingdom) shall—
(a)give to the Board within six months of the carrying out of the transaction such information relating to the transaction, or to persons connected with the transaction, as regulations made by the Board may require, and
(b)where notice is given to the body corporate by the Board, give to the Board within such period as is prescribed by regulations made by the Board (or such longer period as the Board may in the case allow) such further particulars relating to the transaction, to related transactions, or to persons connected with the transaction or related transactions, as the Board may require.]
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