Finance Act 1999

Employee benefits etc. U.K.

F1 42 Conditional acquisition of shares. U.K.

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Textual Amendments

F1 Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F1 43 Meaning of conditional interests in shares. U.K.

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Textual Amendments

F1 Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F1 44 Exemption for mobile telephones. U.K.

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Textual Amendments

F1 Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F1 45 Limited exemption for computer equipment. U.K.

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Textual Amendments

F1 Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F2 46 PRP and agricultural pay. U.K.

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Textual Amendments

F2 S. 46 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

[F3 47 Cars available for private use. U.K.

(1) Schedule 6 to the Taxes Act 1988 (cars available for private use: cash equivalent of car) shall be amended as follows.

(2) In paragraph 2(1) (reduction for business travel: 18,000 miles and above)—

(a) for “in the year concerned” substitute “ in a year ”, and

(b) for “the amount ascertained under paragraph 1 above, reduced by two thirds” substitute “ 15 per cent. of the price of the car as regards the year ”.

(3) In paragraph 2(2) (reduction for business travel: 2,500 to 18,000 miles)—

(a) for “in the year concerned” substitute “ in a year ”, and

(b) for “the amount ascertained under paragraph 1 above, reduced by one third” substitute “ 25 per cent. of the price of the car as regards the year ”.

(4) For paragraph 4(a) (two or more cars) substitute—

“(a) paragraph 2(1) above shall have effect as if for “15 per cent.” there were substituted “25 per cent.””

(5) In paragraph 5 (reduction for age of car), for “one third” substitute “ one quarter ”.

(6) This section has effect for the year 1999-00 and subsequent years of assessment.]

Textual Amendments

F3 S. 47 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(3) Note of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(3)

F4 48 Provision and support of bus services. U.K.

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Textual Amendments

F4 Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F4 49 Provision of motor cycle or cycle parking facilities. U.K.

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Textual Amendments

F4 Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

F4 50 Cycles and cyclist’s safety equipment. U.K.

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Textual Amendments

F4 Ss. 48-51 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)