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Changes over time for: Paragraph 4


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 06/04/2005
Status:
Point in time view as at 01/06/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 4.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
4(1)Subject to sub-paragraph (3) below, this paragraph applies in the case of income which—U.K.
(a)is from a source arising before 6th April 1994 and continuing after 5th April 1998, and
(b)is chargeable to tax under Case III of Schedule D.
(2)Section 64 of the Taxes Act 1988 shall have effect in relation to the year 1996-97 as if it required income tax under Case III of Schedule D to be computed on 50 per cent. of the aggregate of—
(a)the full amount of the income arising within that year; and
(b)the full amount of the income arising within the year 1995-96.
(3)This paragraph does not apply if section 66(1)(c) of that Act applied in relation to the year 1995-96.
Modifications etc. (not altering text)
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