Search Legislation

Finance Act 2004

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Interpretation of references to major interest

 Help about opening options

Version Superseded: 01/04/2009

Alternative versions:

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Point in time view as at 31/10/2006.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, Cross Heading: Interpretation of references to major interest. Help about Changes to Legislation

Interpretation of references to major interestU.K.

7(1)Paragraph 20 (major interest) is amended as follows.U.K.

(2)In sub-paragraph (1) (cases where one company has a major interest in another) omit paragraph (c) (both controllers etc to satisfy the same condition in sub-paragraph (2)).

(3)Omit sub-paragraph (2) (both controllers etc are creditors, or both are debtors, of the controlled company).

(4)The amendments made by this paragraph have effect for accounting periods beginning on or after 17th March 2004.

Back to top

Options/Help