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Finance Act 1994
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Changes over time for: Paragraph 10
Version Superseded: 06/04/2007
Alternative versions:
- 03/05/1994- Amendment
- 28/07/2000- Amendment
- 11/05/2001- Amendment
- 01/06/2002
Point in time - 06/04/2007- Amendment
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Point in time view as at 01/06/2002.
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There are currently no known outstanding effects for the Finance Act 1994, Paragraph 10.
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10U.K.In section 297 (qualifying trades)—
(a)in subsection (1), “(6) and” is omitted,
(b)in subsection (2)—
(i)in paragraph (a), for “commodities, shares, securities, land or futures” there is substituted “ land, in commodities or futures or in shares, securities or other financial instruments ”,
(ii)in paragraph (g), after “another person” there is inserted “ (other than a company of which the company providing the services or facilities is the subsidiary) ”, and
(iii)paragraphs (h) and (j) are omitted,
F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 15 para. 10(c) repealed (28.7.2000 with effect in accordance with Sch. 17 para. 13(2) of the repealing Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II (5) Note 2
F2Sch. 15 para. 10(d) repealed (11.5.2001 with effect in accordance with Sch. 15 para. 40(2) of the repealing Act) by 2001 c. 9, s. 110, Sch. 33 Pt. 2(3), Note 6
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