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- Point in Time (19/07/2011)
- Original (As enacted)
Point in time view as at 19/07/2011.
There are currently no known outstanding effects for the Finance Act 2006, Part 4.
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C1S. 108 modified (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 20(4)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C2S. 111 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(2)
S. 111 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(3) (subject to reg. 14)
S. 111 continued (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 14(4)(5)
S. 111 continued (with modifications) (1.1.2007) by virtue of The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 14(6)(7)
C3S. 111 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(2)
S. 111 modified (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 14
S. 111 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(2)
S. 111 modified (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 24(2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C4S. 112 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), regs. 7(3), 8(3)
S. 112 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(4) (subject to reg. 14)
S. 112 continued (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 14{(4)}(5){(6)}(7)
S. 112 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 15(3)
C5S. 112 modified (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 14
S. 112 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 15(3)
S. 112 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(3)
S. 112 modified (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 24(2)
S. 112 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 25(3)
S. 112 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(3)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C6S. 115 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 6(4)
C7S. 115 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 12
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C8S. 117 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(4)
S. 117 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(5) (subject to reg. 14)
C9S. 117 applied (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(4)
S. 117 applied (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(4)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C10S. 119 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(1)(2) (subject to reg. 14)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C11S. 120 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(5)
S. 120 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(1)(2) (subject to reg. 14)
C12S. 120 applied (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(6)
S. 120 applied (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(6)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 122 repealed (6.4.2007 with effect as mentioned in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, Sch. 1 para. 620, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C13S. 124 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(6) (subject to reg. 14)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C14S. 125 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(6)
S. 125 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(7) (subject to reg. 14)
C15S. 125 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(8)
S. 125 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(8)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C16S. 126 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(6)
S. 126 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(7) (subject to reg. 14)
C17S. 126 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(8)
S. 126 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(8)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
F3S. 126A inserted (with effect as mentioned in s. 52(2) of the amending Act) by Finance Act 2007 (c. 11), s. 52, Sch. 17 para. 11
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
Modifications etc. (not altering text)
C18S. 131 applied (with modifications) (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 7(2)
S. 131 applied (1.1.2007) by The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (S.I. 2006/2866), reg. 13(3) (subject to reg. 14)
C19S. 131 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 13(9)
S. 131 applied (with modifications) (31.12.2007) by The Real Estate Investment Trusts (Joint Venture Groups) Regulations 2007 (S.I. 2007/3425), reg. 23(9)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F1Ss. 103-134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(a), Sch. 3 Pt. 1 (with Sch. 2)
After section 171(2)(d) of TCGA 1992 (transfer within a group: exclusions) insert— “; or
(da)a disposal by or to a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts);”.
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Textual Amendments
F4S. 136 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(b), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F5S. 136A inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 34 para. 8(1) (with Sch. 34 para. 8(2))
F6S. 136A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(c), Sch. 3 Pt. 1 (with Sch. 2)
In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert— “, or
(c)shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),”.
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Textual Amendments
F7S. 138 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(d), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F8S. 139 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(e), Sch. 3 Pt. 1 (with Sch. 2)
At the end of the second column of the Table in section 98(5) of TMA 1970 (penalties) add—
“Section 106 of FA 2006 as modified by Schedule 17 to that Act.
Section 116 of FA 2006.
Regulations under section 116 of FA 2006.
Regulations under section 122 of FA 2006.
Section 130 of FA 2006.”
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Textual Amendments
F9S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F9S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)
Section 160 of, and Schedule 30 to, FA 1996 (housing investment trusts) shall cease to have effect (and accordingly—
(a)sections 508A and 508B of ICTA shall cease to have effect,
(b)the amendments of section 842(1)(a) and (e) of ICTA effected by paragraph 2(2) of Schedule 30 shall cease to have effect, and
(c)section 842(1AA) of ICTA shall cease to have effect).
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Textual Amendments
F10S. 144 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(g), Sch. 3 Pt. 1 (with Sch. 2)
F11(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Section 143 shall have effect in relation to accounting periods beginning on or after the day on which this Act is passed.
Textual Amendments
F11S. 145(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(h), Sch. 3 Pt. 1 (with Sch. 2)
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