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Changes over time for: Paragraph 8
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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.
Version Superseded: 06/04/2006
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Paragraph 8 is up to date with all changes known to be in force on or before 24 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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Changes to Legislation
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8U.K.This Schedule does not apply to any deduction that is allowable—
(a)in respect of anything given as consideration for goods or services provided in the course of a trade or profession,
(b)in respect of contributions under a retirement benefits scheme within the meaning of Chapter 1 of Part 14 of the Taxes Act 1988 (see section 611 of that Act),
(c)in respect of contributions under a personal pension scheme approved under Chapter 4 of that Part (see section 630 of that Act),
(d)in respect of contributions under an accident benefit scheme,
(e)under Schedule 4AA to that Act (approved share incentive plans),
(f)under section 67 of the Finance Act 1989 (c. 26) (qualifying share ownership trusts), or
(g)under Schedule 23 to this Act (relief for employee share acquisition).
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