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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 2
- Paragraph 69
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Abolition of “kink” test
69(1)FA 1997 is amended as follows.
(2)In section 89(8)(a) (earn-out rights), for “enactments specified in section 35(3)(d) of that Act” substitute “no gain/no loss provisions (within the meaning of that Act: see section 288(3A) of that Act)”.
(3)In paragraph 7(1)(b) of Schedule 12 (leasing arrangements: finance leases and loans), for “enactments specified in section 35(3)(d) of the Taxation of Chargeable Gains Act 1992” substitute “no gain/no loss provisions (within the meaning of the Taxation of Chargeable Gains Act 1992: see section 288(3A) of that Act)”.
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