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Changes over time for: Section 92
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.
Status:
Point in time view as at 06/04/2014.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2000, Section 92.
Changes to Legislation
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92 Transfers of value by trustees linked with trustee borrowing.U.K.
(1)After section 76A of the Taxation of Chargeable Gains Act 1992 (inserted by section 91(1) above), insert—
“76B Transfers of value by trustees linked with trustee borrowing.
Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.”.
(2)After Schedule 4A to that Act (inserted by section 91(2) above), insert the Schedule 4B set out in Schedule 25 to this Act.
(3)After section 85 of that Act, insert—
“85A Transfers of value: attribution of gains to beneficiaries.
Schedule 4C to this Act has effect with respect to the attribution to beneficiaries of gains accruing under Schedule 4B.”.
(4)After Schedule 4B to the Taxation of Chargeable Gains Act 1992 (inserted by subsection (2) above), insert the Schedule 4C set out in Part I of Schedule 26 to this Act.
The consequential amendments in Part II of Schedule 26 to this Act have effect.
(5)The provisions of this section have effect in relation to any transfer of value in relation to which the material time is on or after 21st March 2000.
The expressions “transfer of value” and “material time” have the same meaning in this subsection as in Schedule 4B to the Taxation of Chargeable Gains Act 1992.
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