Point in time view as at 19/07/2011.
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.
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—
section 2(8) and (10) of OTA 1975, and
paragraph 11 of Schedule 17 to FA 1980.
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