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Finance Act 2007

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Changes over time for: Cross Heading: Tidying up of Chapter 2 of Part 4 of FA 1996

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Version Superseded: 01/04/2009

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Finance Act 2007, Cross Heading: Tidying up of Chapter 2 of Part 4 of FA 1996 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Tidying up of Chapter 2 of Part 4 of FA 1996U.K.

6(1)Chapter 2 of Part 4 of FA 1996 (loan relationships) is amended as follows.U.K.

(2)In section 103(3) (loan relationships: interpretation), omit “or” at the end of paragraph (a) and after paragraph (b) insert “or

(c)any basic life assurance and general annuity business,”.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In Schedule 11, omit paragraph 1(1A) to (1C).

Textual Amendments

F1Sch. 10 para. 6(3) omitted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 14 para. 17(p)

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