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Finance Act 2003
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Changes over time for: Paragraph 16
Version Superseded: 19/07/2007
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Finance Act 2003, Paragraph 16 is up to date with all changes known to be in force on or before 22 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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16U.K.In section 730A(8)(b) of the Taxes Act 1988 (treatment of price differential on sale and repurchase: exclusion of cases where all benefits or risks are for interim holder), for “benefits or risks” substitute “ benefits and risks ”.
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