
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThe Whole
Cross Heading
Changes over time for: Change in ownership of company carrying on property business


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2010
Status:
Point in time view as at 31/10/2006.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Change in ownership of company carrying on property business.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Change in ownership of company carrying on property businessU.K.
5(1)Section 768D of the Taxes Act 1988 is amended as follows.U.K.
(2)In subsection (1) (case where section applies)—
(a)in paragraph (a) (investment company) for “an investment company” substitute “ a company with investment business ”, and
(b)in paragraph (b) (company other than investment company) for “an investment company” substitute “ a company with investment business ”.
(3)In subsection (4) (apportionment of profits and losses to two periods)—
(a)in paragraph (a) (investment company) for “an investment company” substitute “ a company with investment business ”, and
(b)in paragraph (b) (company other than investment company) for “an investment company” substitute “ a company with investment business ”.
(4)In subsection (6) (restriction of profits from which certain losses may be deducted) for “an investment company”, wherever occurring, substitute “ a company with investment business ”.
(5)In subsection (8) (definitions) for paragraph (b) (investment company) substitute—
“(b)“company with investment business” has the same meaning as in Part 4.”.
Back to top