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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 21/07/2009.
Changes to legislation:
Finance Act 2009,
Part 2
is up to date with all changes known to be in force on or before 27 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.
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Changes to Legislation
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Part 2 U.K.Amendments of other enactments
ICTAU.K.
24U.K.In section 76(7) of ICTA (expenses of insurance companies), in step 3—
(a)for “1161” substitute “ 1162 ”,
(b)for “150%” substitute “ 50% additional ”, and
(c)after “contaminated” insert “ or derelict ”.
FA 1998U.K.
25U.K.In Schedule 18 to FA 1998 (company tax returns etc), in the heading of Part 9B, after “contaminated” insert “ or derelict ”.
CTA 2009U.K.
26(1)Schedule 4 to CTA 2009 (index of expressions) is amended as follows.U.K.
(2)After the entry relating to “deposit back arrangements” insert—
“derelict state (in relation to land) (in Part 14) | section 1145A.” |
(3)Omit the entries relating to “harm (in Part 14)” and “land (in Part 14)”.
(4)After the entry relating to “major interest (in Chapter 12 of Part 8)” insert—
“major interest in land (in Part 14) | section 1178A.” |
(5)After the entry relating to “relevant consortium creditor relationship (in Chapter 7 of Part 5)” insert—
“relevant contaminated land remediation (in Part 14) | section 1146.” |
(6)After the entry relating to “relevant debits (in Part 8)” insert—
“relevant derelict land remediation (in Part 14) | section 1146A.” |
(7)Omit the references relating to “relevant land remediation (in Part 14)”, “sub-contractor payment (and sub-contractor) (in Chapter 6 of Part 14)” and “substance (in Part 14)”.
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