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Finance Act 1999
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- UK Public General Acts
- 1999 c. 16
- Part IV
- Section 99
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Finance Act 1999, Section 99 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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99 PRT instalments.U.K.
(1)In paragraph 3 of Schedule 19 to the M1Finance Act 1982 (months in which instalments may be withheld)—
(a)in sub-paragraph (1), at the beginning there shall be inserted “Subject to sub-paragraph (1A) below,” and after “month” there shall be inserted “ (the relevant month) ”; and
(b)after that sub-paragraph there shall be inserted the following sub-paragraph—
“(1A)Sub-paragraph (1) above does not apply if the relevant month is a month in which any consideration (whether in the nature of income or capital) is received or receivable by the participator in respect of any such matter as is mentioned in paragraph (a) or (b) of section 6(2) of the M2Oil Taxation Act 1983 (chargeable tariff receipts).”
(2)Subsection (1) above applies for the purpose of determining whether instalments are payable in respect of chargeable periods ending on or after 31st December 1999.
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