Version Superseded: 01/04/2009
Point in time view as at 01/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Special provision for bad debt etc..
52U.K.In the heading to Part 5 of that Schedule (special provision for bad debt etc.) for “BAD DEBT ETC” substitute “ RELEASE OF LIABILITY ”.
53(1)Paragraph 22 of that Schedule (bad debts etc.) is amended as follows.U.K.
(2)For the heading substitute “ Release of liability under derivative contract ”.
(3)Omit sub-paragraphs (1) to (4).
(4)In sub-paragraph (5), omit paragraph (b) and the word “and” preceding it.
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