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Finance Act 1996
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Changes over time for: Paragraph 12
Version Superseded: 06/04/2005
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- 29/04/1996- Amendment
- 29/04/1996
Point in time - 06/04/2005- Amendment
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Point in time view as at 29/04/1996.
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There are currently no known outstanding effects for the Finance Act 1996, Paragraph 12.
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12U.K.In section 231(3A) of the Taxes Act 1988 (restriction of tax credit where certain arrangements made by close investment-holding companies)—
(a)in the words preceding paragraph (a), the words “it appears to the inspector that” shall cease to have effect; and
(b)in the words following paragraph (b), for “appears to the inspector to be” there shall be substituted “ is ”.
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