No versions valid at: 19/03/1991
Point in time view as at 19/03/1991. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 1991, Paragraph 7.
Valid from 25/07/1991
7(1)In section 343 of that Act (company reconstructions without a change of ownership) in subsection (3) (predecessor not entitled to relief under section 394 except as provided by subsection (6); and successor entitled to relief under section 393(1) subject to claim made by predecessor under section 393(2) etc)—U.K.
(a)the words from the beginning to “subsection (6) below; and” shall cease to have effect; and
(b)for “393(2)” there shall be substituted “393A(1) ”.
(2)Subsection (6) of that section shall cease to have effect.
(3)In subsection (7) of that section—
(a)the words from “then no relief” to “subject to that” shall be omitted; and
(b)for “(6)” there shall be substituted “(5) ”.
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