Point in time view as at 01/04/2010.
Finance Act 2007, Paragraph 17 is up to date with all changes known to be in force on or before 01 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.
17(1)The amendment made by paragraph 1 has effect on and after 10th May 2007.U.K.
(2)The amendments made by paragraphs 2, 4(2) and (4), 5, 6 and 8 to 15 have effect in relation to periods of account beginning on or after 1st January 2007.
(3)But the amendment made by paragraph 2(4) does not apply where the transfer of business concerned took place before 10th May 2007.
(4)The amendment made by paragraph 3 has effect in relation to losses accruing in a period of account beginning on or after 1st January 2007.
(5)The amendment made by paragraph 4(3) has effect in relation to periods of account beginning on or after 1st January 2005.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
