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Finance Act 2008

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Changes over time for: Cross Heading: Non-qualifying shares

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Version Superseded: 01/04/2009

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Point in time view as at 21/07/2008.

Changes to legislation:

Finance Act 2008, Cross Heading: Non-qualifying shares is up to date with all changes known to be in force on or before 18 February 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. Help about Changes to Legislation

Non-qualifying sharesU.K.

13(1)In section 91B(5)(a) of FA 1996 (debits and credits to be brought into account where Condition 3 in section 91E is satisfied), omit “by the investing company”.U.K.

(2)The repeal made by sub-paragraph (1) has effect in relation to credits and debits relating to any time on or after 16 May 2008.

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