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Finance Act 1991
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- 1991 c. 31
- SCHEDULE 18
- Other amendments
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Changes over time for: Cross Heading: Other amendments
No versions valid at: 19/03/1991
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- 25/07/1991- Amendment
- 19/03/1991
Point in time - 06/03/1992- Amendment
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Valid from 25/07/1991
Other amendmentsU.K.
6(1)Section 83 of that Act shall also be amended as follows.
(2)In subsection (1)—
(a)for “82 there shall be substituted “82A ”, and
(b)for “beneficiary (in each place) there shall be substituted “recipient ”.
(3)The following subsection shall be inserted after subsection (1)—
“(1A)But in sections 80 to 82A above “capital payment does not include a payment under a transaction entered into at arm’s length.”
(4)In subsection (2) for “subsection (1) there shall be substituted “subsections (1) and (1A) ”.
(5)In subsections (3)(a), (4) and (7) for “82 there shall be substituted “82A ”.
(6)This paragraph shall apply in relation to payments received, transfers made, benefits conferred, or occasions arising, on or after 19th March 1991.
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