- Latest available (Revised)
- Point in Time (19/03/2008)
- Original (As enacted)
Point in time view as at 19/03/2008.
There are currently no known outstanding effects for the Finance Act 1996.
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.
(2) Transfer of Schedule C charge etc. | ||
---|---|---|
Chapter | Short title | Extent of repeal |
1970 c. 9. | The Taxes Management Act 1970. | In the Table in section 98— |
(a) in the first column, the entry relating to paragraph 13(1) of Schedule 3 to the Taxes Act 1988; and | ||
(b) in the second column, the entry relating to paragraph 6C of that Schedule. | ||
1988 c. 1. | The Income and Corporation Taxes Act 1988. | Section 17. |
In section 18(3), in Case IV, the words “except such income as is charged under Schedule C”. | ||
Sections 44 and 45. | ||
Section 48. | ||
In sections 50(1) and 51A(1), the words “but shall be chargeable to tax under Case III of Schedule D”. | ||
Section 52. | ||
Section 123. | ||
In section 124— | ||
(a) in subsection (6), the definitions of “recognised clearing system” and “relevant foreign securities”, and the word “and” immediately preceding those definitions; and | ||
(b) subsection (7). | ||
In section 322(1), the words “and he shall be treated as not resident in the United Kingdom for the purposes of sections 48 and 123(4)”. | ||
In section 398(b), the words “C or”. | ||
Section 474(1) and (3). | ||
Section 505(1)(c)(i). | ||
Section 582A(3). | ||
In section 832(1), the definition of “recognised clearing system”. | ||
Schedule 3. | ||
1988 c. 39. | The Finance Act 1988. | Section 76(1), (2), (3) and (5). |
1989 c. 26. | The Finance Act 1989. | In section 178(2)(m), the words “and paragraph 6B of Schedule 3 to”. |
1992 c. 48. | The Finance (No. 2) Act 1992. | Section 30. |
In Schedule 11, paragraphs 1, 2, 4 and 5. | ||
1993 c. 34. | The Finance Act 1993. | In Schedule 6, paragraphs 17 and 25(5). |
1995 c. 4. | The Finance Act 1995. | In section 128(3)(a), the words “Schedule C”. |
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: