Version Superseded: 06/04/2007
Point in time view as at 29/04/1996.
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 23.
23U.K.In section 311(4) of the Taxes Act 1988 (application of section 306(2) to claims in respect of shares issued to the managers of an approved fund) for the words from “as if it required” to “accompanied by” there shall be substituted—
“(a)as if it required the certificate referred to in that section to be issued by the company to the managers; and
(b)as if it provided that no claim for relief may be made unless the person making the claim has received from the managers”.
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