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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- Part IV
- Chapter II
- Special cases
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Changes over time for: Cross Heading: Special cases
Alternative versions:
- 29/04/1996- Amendment
- 19/03/1997- Amendment
- 27/07/1999- Amendment
- 24/07/2002- Amendment
- 01/10/2002- Amendment
- 22/07/2004- Amendment
- 07/04/2005- Amendment
- 20/07/2005- Amendment
- 19/07/2006- Amendment
- 06/04/2007- Amendment
- 01/10/2007- Amendment
- 21/07/2008- Amendment
- 01/01/2009- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2022
Point in time
Status:
Point in time view as at 01/04/2022.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1996, Cross Heading: Special cases.
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.
Special casesU.K.
F192Convertible securities etc: creditor relationshipsU.K.
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Textual Amendments
F1S. 92 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 9, Sch. 42 Pt. 2(6)
Modifications etc. (not altering text)
C1S. 92 modified (27.7.1999) by 1999 c. 16, s. 65(9)
F292A Convertible securities etc: debtor relationshipsU.K.
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Textual Amendments
F2S. 92A repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 10, Sch. 42 Pt. 2(6)
F393 Relationships linked to the value of chargeable assets.U.K.
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Textual Amendments
F3S. 93 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 11, Sch. 42 Pt. 2(6)
F493A Relationships linked to the value of chargeable assets: guaranteed returnsU.K.
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Textual Amendments
F4S. 93A repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 11, Sch. 42 Pt. 2(6)
F593B Loan relationships ceasing to be within section 93U.K.
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Textual Amendments
F5S. 93B repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 11, Sch. 42 Pt. 2(6)
F693CCreditor relationships and benefit derived by connected personsU.K.
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Textual Amendments
F6S. 93C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 426, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F794 Indexed gilt-edged securities.U.K.
[F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F7S. 94 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 427, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F8S. 94 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 12, Sch. 42 Pt. 2(6)
Modifications etc. (not altering text)
C2Pt. 4 Ch. 2 modified (with effect in accordance with s. 56(1)-(3)(5) of the amending Act) by Finance Act 2005 (c. 7), s. 56(4)(b)
C3Pt. 4 Ch. 2 modified (with effect in accordance with s. 56 of the amending Act) by Finance Act 2005 (c. 7), s. 50
C4S. 94 restored (7.4.2005) by Finance Act 2005 (c. 7), Sch. 4 para. 27(1)
F994ALoan relationships with embedded derivativesU.K.
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Textual Amendments
F9S. 94A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 428, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F1094BLoan relationships treated differently by connected debtor and creditorU.K.
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Textual Amendments
F10S. 94B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 429, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F1195 Gilt strips.U.K.
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Textual Amendments
F11S. 95 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 430, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F1296 Special rules for certain other gilts.U.K.
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Textual Amendments
F12S. 96 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 431, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F1397 Manufactured interest.U.K.
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Textual Amendments
F13S. 97 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 432, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2) (as amended (with effect in accordance with Sch. 30 para. 5(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 30 para. 5(2))
F1498 Collective investment schemes.U.K.
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Textual Amendments
F14S. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 433, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F1599 Insurance companies.U.K.
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Textual Amendments
F15S. 99 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 434, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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