Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 19.
19(1)In paragraph 16 (information)—U.K.
(a)in sub-paragraph (6), for “293(8) or 308(2)(e)” substitute “ 289(1D) or (9)(e), 289A(8)(b) or (8A), 293(4B), (6) or (8) or 308(2)(e), (3), (3A) or (4) ”,
(b)in sub-paragraph (7)—
(i)in paragraph (a), after “above” insert “ or section 293(4B) or (6) of the Taxes Act ”,
(ii)after paragraph (a) insert—
“(aa)in relation to section 289(1D), 289A(8)(b) or (8A) or 308(3), (3A) or (4) of the Taxes Act, the claimant, the company, any other company in question and any person controlling the company or any other company in question;”,
(iii)in paragraph (c), after “section” insert “ 289(9)(e), ”,
(iv)in the full-out words at the end, for “(a)” substitute “ (a), (aa) ”,
(c)after sub-paragraph (7) insert—
“(7A)The references in sub-paragraphs (6) and (7) above to subsections (3), (3A) and (4) of section 308 of the Taxes Act are to be read as including those provisions as applied by section 289(10) and (11) of that Act.”.
(2)The amendments made by this paragraph have effect in relation to any notice given after the passing of this Act in respect of shares issued on or after 17th March 2004.
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