Search Legislation

Finance Act 2009

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Savings

 Help about opening options

Alternative versions:

Status:

Point in time view as at 19/07/2011.

Changes to legislation:

Finance Act 2009, Cross Heading: Savings is up to date with all changes known to be in force on or before 07 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. Help about Changes to Legislation

SavingsU.K.

4(1)This paragraph applies if provisional expenditure allowance has been calculated in respect of a pre-abolition chargeable period (“the relevant allowance”).U.K.

(2)The saved provisions continue to have effect in future chargeable periods in relation to the relevant allowance and the relevant participator as if those provisions had not been amended by paragraph 3.

(3)In this paragraph—

  • pre-abolition chargeable period” means a chargeable period that begins before 30 June 2009;

  • relevant participator” means the participator in respect of which the relevant allowance has been calculated;

  • the saved provisions” means—

    (a)

    section 2(8) and (10) of OTA 1975, and

    (b)

    paragraph 11 of Schedule 17 to FA 1980.

Back to top

Options/Help