Finance Act 2004

Commencement U.K.

10 (1) The amendment in paragraph 1(2) of this Schedule has effect in relation to any notice given— U.K.

(a) after the passing of this Act, and

(b) in respect of the year 2003-04 or any subsequent year of assessment.

(2) The amendment in paragraph 2(2) of this Schedule has effect in relation to the provision of property on or after 10th December 2003.

(3) The amendments in paragraphs 2(3) and 6(2) of this Schedule have effect in relation to any notice given in respect of the year 2004-05 or any subsequent year of assessment.

(4) The amendments in paragraphs 3(2), 4, 5(2), 6(3), 7(2)F1 ... and 9(2) of this Schedule have effect in relation to disposals on or after 10th December 2003 (whenever any earlier disposal as mentioned in section 169B(3)(b) or 169C(3)(b) was made).

(5) The amendment in paragraph 3(3) of this Schedule has effect in relation to disposals on or after 21st October 2003.

F2 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The amendment in paragraph 3(5) of this Schedule has effect in relation to disposals on or after 10th December 2003.

(8) The amendments in paragraph 5(3) and (4) of this Schedule have effect in relation to gains accruing on or after 6th April 2004.

(9) The amendment in paragraph 5(5) of this Schedule has effect in relation to disposals on or after 6th April 2004.

Textual Amendments

F1 Word in Sch. 21 para. 10(4) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(g)(ii)

F2 Sch. 21 para. 10(6) omitted (21.7.2008) (with effect in accordance with Sch. 2 para. 56(3) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 55(g)(ii)