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Changes over time for: Cross Heading: Gains attributed to members of non-resident companies
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Version Superseded: 21/07/2008
Status:
Point in time view as at 24/07/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Gains attributed to members of non-resident companies.
Changes to Legislation
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Gains attributed to members of non-resident companiesU.K.
4U.K.In section 13 (gains attributed to members of non-resident companies), after subsection (10) there shall be inserted the following subsection—
“(10A)A gain which is treated as accruing to any person by virtue of this section shall not be eligible for taper relief.”
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