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Changes over time for: Paragraph 99
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.
No versions valid at: 01/06/2002
Status:
Point in time view as at 01/06/2002. This version of this provision is not valid for this point in time.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 99.
Changes to Legislation
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Valid from 24/07/2002
Rights and powers to be taken into account: partnershipsU.K.
99(1)The rights and powers of a person as a member of a partnership shall be disregarded unless he has control of or a major interest in the partnership.
(2)Whether a person has control of or a major interest in a partnership shall be determined in accordance with paragraphs 96 to 98 as in relation to a company.
For this purpose references in those paragraphs to any other company shall be read as including any other partnership.
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