No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this part contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, ITTOIA 2005.
Valid from 19/07/2006
7(1)In ITTOIA 2005, section 468 (gains from contracts of life insurance etc: non-UK resident trustees and foreign institutions) is amended as follows.U.K.
(2)In subsection (2) (section 740 of ICTA to apply with the modifications in subsection (3) or (4))—
(a)for “Section 740” substitute “ Sections 739 and 740 ”,
(b)for “prevents” substitute “ prevent ”,
(c)for “applies” substitute “ apply ”.
(3)In subsection (3) (cases within subsection (1)(a)) for “section 740 applies” substitute “ sections 739 and 740 apply ”.
(4)In subsection (4) (cases within subsection (1)(b)) for “section 740 applies” substitute “ sections 739 and 740 apply ”.
(5)The amendments made by this paragraph apply in relation to gains treated as arising on or after 5th December 2005.
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