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- Point in Time (01/09/1994)
- Original (As enacted)
Version Superseded: 28/07/2000
Point in time view as at 01/09/1994. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 1993, Section 95.
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(1)Regulations under section 93 or 94 above may include—
(a)provision that an election may in prescribed circumstances have effect from a time before it is made;
(b)provision that prescribed conditions shall be treated as fulfilled in prescribed circumstances (subject to any provision under paragraph (c) below);
(c)provision that prescribed conditions shall be treated as not having been fulfilled if the inspector notifies the company that he is not satisfied that they are fulfilled;
(d)provision for an appeal from the inspector’s notification;
and any provision under paragraph (c) above may allow a notification to be made after the accounting period ends.
(2)The power to make regulations under section 93 or 94 above shall be exercisable by the Treasury by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(3)In sections 93 and 94 above “prescribed” means prescribed by regulations made under the section concerned.
(4)Where as regards a trade and for an accounting period—
(a)an election is made under regulations made under section 93 above, or
(b)an election is made under regulations made under section 94 above,
no election may be made as regards the trade for the period under regulations made under the other section.
(5)For the purposes of sections 93 and 94 above the ecu shall be regarded as a currency other than sterling; and the reference here to the ecu is to the European currency unit as defined for the time being in Council Regulation No. 3180/78/EEC or in any Community instrument replacing it.
(6)Sections 92 to [F294A] above apply in relation to any accounting period beginning on or after the day appointed under section 165(7)(b) below.
Textual Amendments
F1Ss. 92-94 substituted (28.7.2000 with effect as mentioned in 105(2)-(5) of the amending Act) for ss. 92-95 by 2000 c. 17, s. 105(1)
Modifications etc. (not altering text)
C1S. 95 excluded (3.5.1994 with effect as mentioned in s. 230(3) of the amending Act) by 1994 c. 9, ss. 226(1), 230(3)
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