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Finance Act 2009

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Changes to legislation:

Finance Act 2009, Paragraph 10 is up to date with all changes known to be in force on or before 14 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

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10(1)Part 2 of Schedule 25 to ICTA (exempt activities) is amended as follows.U.K.

(2)In paragraph 6 (definition of exempt activities)—

(a)in sub-paragraph (1)(c), for “(2), (3), (4) or (4A)” substitute “ (2) or (3) ”,

(b)in sub-paragraph (3)(b), omit “or superior holding companies”,

(c)omit sub-paragraphs (4) to (4BB),

(d)in sub-paragraph (5)—

(i)for “sub-paragraphs (3) to (4B)” substitute “ sub-paragraph (3) ”, and

(ii)omit “or superior holding company”,

(e)in sub-paragraph (5ZA), omit “or superior holding company”,

(f)in sub-paragraph (5ZB), omit “or superior holding company”,

(g)in sub-paragraph (5A), for “sub-paragraphs (3) to (4B)” substitute “ sub-paragraph (3) ”,

(h)omit sub-paragraph (5B),

(i)in sub-paragraph (5C), omit “or superior holding company”, and

(j)in sub-paragraph (6), for “sub-paragraphs (1) to (4BB) above” substitute “ this paragraph ”.

(3)In paragraph 8(3) (paragraph 6(1)(b) condition), omit “or superior holding company”.

(4)In paragraph 12 (definition of “holding company” etc)—

(a)in sub-paragraph (1), for “paragraph 12A below and in” substitute “ in ”,

(b)in sub-paragraph (4), omit “or (4), as the case may be,”, and

(c)in sub-paragraph (5)—

(i)in the words before paragraph (a), for “sub-paragraphs (3) and (4)” substitute “ sub-paragraph (3) ”, and

(ii)in paragraph (a), omit “or superior holding company”.

(5)Omit paragraph 12A (definition of “superior holding company” etc).

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