Version Superseded: 01/04/2009
Point in time view as at 21/07/2008.
Finance Act 2008, Paragraph 51 is up to date with all changes known to be in force on or before 09 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.
51U.K.In paragraph 45D(7) of Schedule 26 to FA 2002 (derivative contracts), for the words after “(6)” substitute “holding company” and “trading company” have the same meaning as in section 165 of TCGA 1992 (see section 165A of that Act).”
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