Search Legislation

Finance Act 2007

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

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

 Help about opening options

Version Superseded: 01/04/2009

Alternative versions:

Status:

Point in time view as at 21/07/2008.

Changes to legislation:

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 06 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

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)

Back to top

Options/Help