
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Part
only
Changes over time for: Part V


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.
Status:
Point in time view as at 19/03/1997.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1997, Part V.

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.
Part VU.K. Indirect taxes
(1) Interest repayments
Chapter | Short title | Extent of repeal |
---|
1994 c. 9. | The Finance Act 1994. | In Schedule 6, in paragraph 9(2), the words after paragraph (b). |
1996 c. 8. | The Finance Act 1996. | In section 197(2), the word “and” at the end of paragraph (c). |
The repeal in the Finance Act 1994 has effect in accordance with paragraph 8 of Schedule 5 to this Act.
(2) Distress and diligence
Chapter | Short title | Extent of repeal |
---|
1979 c. 2. | The Customs and Excise Management Act 1979. | In section 117—
(a) subsections (5) to (7A);
(b) in subsection (9), paragraphs (c) to (f); and
|
1981 c. 35. | The Finance Act 1981. | In Schedule 8, paragraph 8. |
1981 c. 63. | The Betting and Gaming Duties Act 1981. | Sections 28 and 29. |
1986 c. 41. | The Finance Act 1986. | In Schedule 4, paragraphs 8 and 9. |
1987 c. 18. | The Debtors (Scotland) Act 1987. | In Schedule 6, paragraph 23. |
1992 c. 48. | The Finance (No. 2) Act 1992. | In paragraph 5(a) of Schedule 2, the words “and (5)”. |
1994 c. 9. | The Finance Act 1994. | In section 18—
(a) in subsection (2), in paragraph (a), the words “, not being an amount in relation to which subsection (4) below applies,” and the word “and”;
(b) paragraph (b) of that subsection; and
|
| | In Schedule 7, paragraph 7(7) to (12). |
1994 c. 23. | The Value Added Tax Act 1994. | In Schedule 11, paragraph 5(4) to (10). |
1995 c. 4. | The Finance Act 1995. | In Schedule 5, paragraph 9. |
1996 c. 8. | The Finance Act 1996. | In Schedule 5, paragraph 13. |
These repeals come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed for different purposes.
Subordinate Legislation Made
Back to top