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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 6
- Income and Corporation Taxes...
- Change in ownership of...
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Changes over time for: Change in ownership of company carrying on property business
Version Superseded: 01/04/2010
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- 22/07/2004- Amendment
- 31/10/2006
Point in time - 01/04/2010- Amendment
- 17/07/2012- Amendment
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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.”.
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