Sch. 10 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

Sch. 10 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)

http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22 SCHEDULESSCHEDULE 10 Shares in non–resident companies8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/10">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/10"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/10"/>
<FRBRdate date="1988-07-29" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="39"/>
<FRBRname value="1988 c. 39"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10"/>
<FRBRdate date="2024-02-22" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/data.akn"/>
<FRBRdate date="2024-11-19Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#source">
<eventRef date="1988-07-29" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="1991-02-01" type="amendment" source="#source"/>
<eventRef date="1992-03-06" type="amendment" source="#source"/>
<eventRef date="1992-03-06" eId="effective-date-1" source="#source"/>
<eventRef date="2016-09-15" eId="effective-date-2" source="#source"/>
<eventRef date="2024-02-22" eId="effective-date-3" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-10" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-10-paragraph-8" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
<temporalGroup eId="period3">
<timeInterval start="#effective-date-3" refersTo="#period-concept3"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/1992.03.06" showAs="since 1992-03-06"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2016.09.15" showAs="since 2016-09-15"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2024.02.22" showAs="since 2024-02-22"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c13531321">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/10">Sch. 10</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1">ss. 101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">201(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
<note class="commentary F" eId="c13531191">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/10">Sch. 10</ref>
repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch. 12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/101/1">ss. 101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">201(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">Sch. 11 paras. 22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
)
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2024-02-22"/>
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-02-22</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/8/1992-03-06" title="1992-03-06"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10" title="Schedule 10"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/7" title="Paragraph; Schedule 10 Paragraph 7"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/7" title="Paragraph; Schedule 10 Paragraph 7"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/9" title="Paragraph; Schedule 10 Paragraph 9"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/10/paragraph/9" title="Paragraph; Schedule 10 Paragraph 9"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="359"/>
<ukm:BodyParagraphs Value="168"/>
<ukm:ScheduleParagraphs Value="191"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d4e68" period="#period2">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-10" period="#period1">
<num>
<noteRef href="#c13531191" marker="F2" class="commentary F"/>
SCHEDULE 10
</num>
<hcontainer name="crossheading" eId="schedule-10-crossheading-shares-in-nonresident-companies">
<heading> Shares in non–resident companies</heading>
<paragraph eId="schedule-10-paragraph-8" period="#period1">
<num>
<noteRef href="#c13531321" marker="F1" class="commentary F"/>
8
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>