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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 19
- Part III
- Repayment supplements: capital gains...
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Changes over time for: Cross Heading: Repayment supplements: capital gains tax
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Finance Act 1994, Cross Heading: Repayment supplements: capital gains tax is up to date with all changes known to be in force on or before 06 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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- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
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Repayment supplements: capital gains taxU.K.
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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