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Finance Act 1994
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No versions valid at: 01/05/1995
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- 29/04/1996- Amendment
- 01/05/1995
Point in time - Stop date 24/07/2002- Amendment
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Finance Act 1994, Paragraph 1A is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 29/04/1996
F11A(1)Where the I minus E basis is applied for any accounting period in respect of the life assurance business or capital redemption business of any insurance company, this Chapter shall have effect for that period in relation to contracts and options held for the purposes of that business as if the words in subsection (10) of section 150A from “but references” onwards were omitted.
(2)Expressions used in sub-paragraph (1) above and in Part I of Schedule 11 to the Finance Act 1996 have the same meanings in this paragraph as in that Part of that Schedule.
Textual Amendments
F1Sch. 18 paras. 1, 1A and cross-heading substituted for Sch. 18 paras. 1 and 2 (29.4.1996 with effect as mentioned in s. 105(1) of the amending Act) by 1996 c. 8, s. 104, Sch. 14 para. 79 (with savings etc. in Pt. IV Ch. II (ss. 80-105))
Modifications etc. (not altering text)
C1Sch. 18 para. 1A(1) modified (23.3.1999) by S.I. 1999/498, reg. 14
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