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Changes over time for: Paragraph 46
Timeline of Changes
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No versions valid at: 01/06/2002
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Point in time view as at 01/06/2002. This version of this provision is not valid for this point in time.
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 46.
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Valid from 24/07/2002
Apportionment of income and gainsU.K.
46(1)Section 432A is amended as follows.
(2)In subsection (9A)(a) (meaning of “net value”) for “money debt” substitute “ loan relationship ”.
(3)In subsection (9B) (definitions)—
(a)in paragraph (b) of the definition of “investment reserve” for “money debt” substitute “ loan relationship ”; and
(b)omit the definition of “money debt”.
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