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Finance Act 2004

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Changes over time for: Paragraph 13

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Point in time view as at 21/07/2009.

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There are currently no known outstanding effects for the Finance Act 2004, Paragraph 13. Help about Changes to Legislation

13U.K.In paragraph 102 (minor definitions etc) after sub-paragraph (7) insert—

(8)In determining for the purposes of paragraph 3(2), 23(5) or 36(1B) when a trade is begun to be carried on by a qualifying 90% subsidiary of the issuing company there shall be disregarded any carrying on of the trade by it before it became such a subsidiary..

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