Version Superseded: 01/12/2009
Point in time view as at 19/07/2006.
Finance Act 2004, Paragraph 16 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
16(1)In section 763(6) of the Taxes Act 1988 (offshore income gain treated as consideration given on certain disposals), for “section 757(6)” substitute “ section 757(5) or (6) ”.U.K.
(2)Sub-paragraph (1) has effect, and shall be deemed always to have had effect, in relation to disposals on or after 17th April 2002.
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