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Changes over time for: Section 44
Timeline of Changes
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Version Superseded: 06/04/2007
Status:
Point in time view as at 07/04/2005. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2005, Section 44.
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44Consequential amendmentsU.K.
(1)In section 687(3) of ICTA (payments under discretionary trusts: amounts to be set off against income tax assessable on trustees in respect of tax credit), after paragraph (k) insert—
“(l)the amount of any income tax determined in accordance with section 26 of the Finance Act 2005.”
(2)In Schedule 4B to TCGA 1992 (transfers of value by trustees linked with trustee borrowing), in paragraph 3(2), after “in that year” insert “ (otherwise than by virtue of section 31 of the Finance Act 2005) ”.
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