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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 13
- Part I
- Connected persons: directors
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Changes over time for: Cross Heading: Connected persons: directors
Version Superseded: 11/05/2001
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- 31/07/1998- Amendment
- 28/07/2000
Point in time - 11/05/2001- Amendment
- 06/04/2007- Amendment
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Connected persons: directorsU.K.
7(1)In subsection (1)(a) of section 291A of the Taxes Act 1988, for the words “the relevant period" there shall be substituted the words “ the seven year period ”.
(2)In subsection (5) of that section—
(a)for sub-paragraph (ii) of paragraph (b) there shall be substituted the following sub-paragraph—
“(ii)involved in carrying on (whether on his own account or as a partner, director or employee) the whole or any part of the trade carried on by the issuing company or a subsidiary, and”; and
(b)the words “and the reference to a trade previously carried on includes part of such a trade" shall cease to have effect.
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