http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21Finance 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 Participation2008-07-21 SCHEDULESSCHEDULE 3 Married Couples: Minor and Consequential ProvisionsPart I Amendments of the Taxes Act 1988 Loans for shares in employee-controlled company15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 3 para. 15 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="369" RestrictEndDate="2009-04-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<ukm: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" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21</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>2008-07-21</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/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/1988/39/2008-07-21" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2008-07-21" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2008-07-21" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2008-07-21" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21/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/2008-07-21" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2007-04-06" title="2007-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/2008-07-21" title="Schedule 3"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/14/2008-07-21" title="Paragraph; Schedule 3 Paragraph 14"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/14/2008-07-21" title="Paragraph; Schedule 3 Paragraph 14"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/16/2008-07-21" title="Paragraph; Schedule 3 Paragraph 16"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/16/2008-07-21" title="Paragraph; Schedule 3 Paragraph 16"/>
<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="370"/>
<ukm:BodyParagraphs Value="177"/>
<ukm:ScheduleParagraphs Value="193"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2009-04-01" RestrictStartDate="2007-04-06">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/3" NumberOfProvisions="37" RestrictEndDate="2009-07-21" id="schedule-3" RestrictStartDate="2007-04-06">
<Number>SCHEDULE 3</Number>
<TitleBlock>
<Title> Married Couples: Minor and Consequential Provisions</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/3/part/I" NumberOfProvisions="25" RestrictEndDate="2009-07-21" id="schedule-3-part-I" RestrictStartDate="2007-04-06">
<Number>Part I</Number>
<Title> Amendments of the Taxes Act 1988</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/part/I/crossheading/loans-for-shares-in-employeecontrolled-company/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/3/part/I/crossheading/loans-for-shares-in-employeecontrolled-company" NumberOfProvisions="1" id="schedule-3-part-I-crossheading-loans-for-shares-in-employeecontrolled-company" RestrictStartDate="2007-04-06">
<Title> Loans for shares in employee-controlled company</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/3/paragraph/15/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/3/paragraph/15" id="schedule-3-paragraph-15" RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-04-06">
<Pnumber>
<CommentaryRef Ref="key-dfc56fa2f28b4bda9e6a4ed314dfbb52"/>
15
</Pnumber>
<P1para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P1para>
</P1>
</Pblock>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="key-dfc56fa2f28b4bda9e6a4ed314dfbb52" Type="F">
<Para>
<Text>
<CitationSubRef id="crin0w4m2-00004" SectionRef="schedule-3-paragraph-15" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/3/paragraph/15">Sch. 3 para. 15</CitationSubRef>
repealed (6.4.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="crin0w4m2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>
,
<CitationSubRef id="crin0w4m2-00006" CitationRef="crin0w4m2-00005" SectionRef="section-1034-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1">s. 1034(1)</CitationSubRef>
,
<CitationSubRef id="crin0w4m2-00007" CitationRef="crin0w4m2-00005" SectionRef="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/3/part/1" Operative="true">Sch. 3 Pt. 1</CitationSubRef>
(with
<CitationSubRef id="crin0w4m2-00008" CitationRef="crin0w4m2-00005" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>