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Changes over time for: Paragraph 5
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Version Superseded: 28/07/2000
Status:
Point in time view as at 29/04/1996. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 5.
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5(1)In section 348(3) and in section 349(1), at the end there shall be inserted “ or to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV ”.
(2)In section 349(3), the following paragraph shall be inserted after paragraph (d)—
“(e)to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV; or”
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