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Finance Act 2003
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Finance Act 2003, Paragraph 57 is up to date with all changes known to be in force on or before 26 February 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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57(1)Section 3 (special provision for roll-overs) is amended as follows.U.K.
(2)In subsection (4)—
(a)in paragraph (a), for “section 485(1) to (4)” substitute “ section 483(1) to (4) ”, and
(b)insert at the end of paragraph (b)(i) “ (less any deductible amounts under section 480(1) to (6) of that Act). ”.
(3)In subsection (6), for “485(1) to (3)” substitute “ 483(1) to (3) ”.
(4)In subsection (11)(a), insert at the end “ (less any deductible amounts under section 480(1) to (6)); ”.
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