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Finance Act 2007
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Finance Act 2007, Paragraph 17 is up to date with all changes known to be in force on or before 18 November 2024. 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.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 993 modified by 2016 c. 24 s. 118(2)
- Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)
- Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)
- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
17(1)The amendments made by paragraphs 1 to 3 and 13 to 15 have effect in relation to periods of account beginning on or after 1st January 2007.U.K.
(2)The amendments made by paragraphs 4, 6 to [F110(5),] 11 and 12 have effect in accordance with provision made by an order made by the Treasury.
(3)But the amendments made by paragraphs 11 and 12 also have effect
[F2(a)]in relation to periods of account beginning on or after 1st January 2007 where the transfer of business or demutualisation concerned took place before 21st March 2007 [F3and
(b)in relation to periods of account ending after 30 June 2008 where the transfer of business or demutualisation concerned took place on or after 21 March 2007 and before 1 July 2008.]
(4)The amendment made by paragraph 5 has effect in relation to transfers of business with a transfer date after 21st March 2007.
[F4(4A)The amendment made by paragraph 9 has effect in relation to contracts entered into in a period of account beginning on or after 1 January 2008.]
(5)The amendment made by paragraph 10(2) has effect in relation to transfers taking place on or after 6th December 2006.
[F5(6)The amendments made by paragraph 10(3) and (4) have effect in relation to assets transferred on or after 1 January 2008.]
Textual Amendments
F1Word in Sch. 9 para. 17(2) substituted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(2)
F2Word in Sch. 9 para. 17(3) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(a)
F3Sch. 9 para. 17(3)(b) and word inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(3)(b)
F4Sch. 9 para. 17(4A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(4)
F5Sch. 9 para. 17(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 17 para. 38(5)
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