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Income Tax Act 2007

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Changes over time for: Cross Heading: Finance Act 1989 (c. 26)

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Finance Act 1989 (c. 26). Help about Changes to Legislation

Finance Act 1989 (c. 26)U.K.

278U.K.The Finance Act 1989 is amended as follows.

F1279U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 1 para. 279 omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 35

280U.K.In section 111 (residence of personal representatives)—

(a)omit subsections (1) to (3) and (6) to (8), and

(b)in subsection (5) omit the words “Subject to subsections (6) to (8) below,”.

281(1)Amend section 151 (assessment of trustees and personal representatives) as follows.U.K.

(2)In subsection (2)(a) omit the words from “other” to “2005,”.

(3)Omit subsection (2)(b) and the “and” immediately before it.

(4)Omit subsection (3).

282U.K.In section 182(3) (disclosure of information) at the end of paragraph (d) insert “ or section 704 of the Income Tax Act 2007 ”.

283(1)Amend Schedule 5 (employee share ownership trusts) as follows.U.K.

(2)In paragraph 15 for “section 840 of the Taxes Act 1988” substitute “ section 995 of the Income Tax Act 2007 ”.

(3)In paragraph 16(2)—

(a)in paragraph (b) for “section 840 of that Act” substitute “ section 995 of the Income Tax Act 2007 ”, and

(b)in paragraph (c) for “that Act” substitute “ the Taxes Act 1988 ”.

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