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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 14
- ITTOIA 2005
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Changes to legislation:
Finance Act 2008, Cross Heading: ITTOIA 2005 is up to date with all changes known to be in force on or before 23 January 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.
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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 Schedule 14 Crossheading Ittoia-2005:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
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):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
ITTOIA 2005U.K.
10U.K.ITTOIA 2005 is amended as follows.
11U.K.In section 467(5) (persons liable: UK resident trustees), for paragraph (c) substitute—
“(c)neither section 465 nor section 466 applies.”
12U.K.In section 469(2) (two or more persons interested in policy or contract), omit “above and section 547(1) of ICTA (persons liable for tax etc.)”.
13U.K.Omit section 486 (exclusion of maturity of capital redemption policies in certain circumstances).
14U.K.In section 501 (part surrenders: loans)—
(a)in subsection (1), insert “ or ” at the end of paragraph (a) and omit paragraph (c) and the “or” before it”, and
(b)omit subsection (4).
15U.K.In section 541B(7) (section 541A: further definitions), omit paragraph (b) and the “or” before it.
16U.K.In Schedule 1 (consequential amendments), omit paragraphs 210 to 221 and 226 to 228.
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