Point in time view as at 25/05/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 38.
[F138(1)This paragraph applies to a case within subsection (2) of section 174A (improvement of taxable property).U.K.
(2)An unauthorised payment is treated as made when a payment is made in connection with the improvement works.
(3)The total taxable amount in relation to the unauthorised payment is the amount of the payment mentioned in sub-paragraph (2).]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
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