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Finance Act 2000

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Changes over time for: Paragraph 24

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Version Superseded: 01/04/2010

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Point in time view as at 05/03/2009.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2000, Paragraph 24. Help about Changes to Legislation

24(1)Amend section 807A of the Taxes Act 1988 (disposals and acquisitions of company loan relationships) as follows.U.K.

(2)In subsection (2) (tax which is to be treated as if it were to be disregarded for certain purposes) in paragraph (b), after “is attributable, on a just and reasonable apportionment," insert “ (i) ” and at the end insert ; or

(ii)to so much of a relevant qualifying payment as, on such an apportionment, is attributable to a time when the company is not a party to the interest rate or currency contract concerned.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)This paragraph has effect in relation to accounting periods ending on or after 21st March 2000.

Textual Amendments

F1Sch. 30 para. 24(3) repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(13) note 2 of the repealing Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(13) note 2

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