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Version Superseded: 28/07/2000
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Income and Corporation Taxes Act 1988, Section 841A is up to date with all changes known to be in force on or before 18 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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(1)In the Tax Acts, “recognised clearing system” means any system for clearing—
(a)quoted Eurobonds (as defined by section 124), or
(b)relevant foreign holdings (as defined by section 18(3C)),
which is for the time being designated for the purposes of this section as a recognised clearing system by an order made by the Board.
(2)An order under this section—
(a)may contain such transitional and other supplemental provision as appears to the Board to be necessary or expedient; and
(b)may be varied or revoked by a subsequent order.]
Textual Amendments
F1S. 841A inserted (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 26 (with Sch. 7 paras. 33-35)
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