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Finance Act 2004

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Changes over time for: Cross Heading: Guarantees

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Point in time view as at 31/10/2006.

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There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Guarantees. Help about Changes to Legislation

GuaranteesU.K.

17U.K.Where a person (“A”) acts as guarantor in respect of a loan made to another person (“B”) by a third party in connection with B’s acquisition of any property, the mere giving of the guarantee is not to be regarded as the provision by A of consideration for B’s acquisition of the property.

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