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Finance Act 1994

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Changes over time for: Paragraph 46

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Point in time view as at 11/02/2005.

Changes to legislation:

Finance Act 1994, Paragraph 46 is up to date with all changes known to be in force on or before 25 January 2025. 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. Help about Changes to Legislation

46(1)In subsection (1) of section 283 of the M1Taxation of Chargeable Gains Act 1992 (repayment supplements)—U.K.

(a)for the words from “for which” to “that year of assessment” there shall be substituted the words “ a repayment of that ta is made by the Board or an officer of the Board ”, and

(b)for the words “the end of the tax month in which” there shall be substituted the words “ the date on which ”.

(2)For subsection (2) of that section there shall be substituted the following subsection—

(2)For the purposes of subsection (1) above, the relevant time is either the 31st January next following the year of assessment for which the tax was payable or, if later, the date on which the tax was paid.

(3)In subsection (4) of that section, for the words from “partnership” to “section 701(9) of that Act)” there shall be substituted the words “ trust or ”.

(4)Subsection (5) of that section shall cease to have effect.

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