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Changes over time for: Section 319
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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.
Status:
Point in time view as at 21/07/2009.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 319.
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Changes to Legislation
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319Part 7: commencement and savingsU.K.
(1)The following provisions of this Part come into force on the passing of this Act—
sections 306 to 315, so far as is necessary for enabling the making of any regulations for which they provide, and
sections 317 and 318 and this section.
(2)Except as provided by subsection (1), the provisions of this Part come into force on 1st August 2004.
(3)Section 308 does not apply to a promoter in the case of—
(a)any notifiable proposal as respects which the relevant date, as defined by subsection (2) of that section, fell before 18th March 2004,
(b)any notifiable arrangements which implement such a proposal, or
(c)any notifiable arrangements which include any transaction entered into before 18th March 2004.
(4)Sections 309 and 310 do not apply in relation to notifiable arrangements which include any transaction entered into before 23rd April 2004.
(5)Section 313 does not apply in relation to any notifiable arrangements in respect of which, by virtue of subsection (3) or (4), none of the duties imposed by sections 308 to 310 arises.
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