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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Paragraph 42
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- 01/04/2010- Amendment
- 15/09/2016
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 42.
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This section has no associated Explanatory Notes
42U.K.Chapter 5B of Part 13 of ITA 2007 (which is inserted by Schedule 5 to this Act) has no effect in relation to an arrangement made before 6 June 2006 so far as section 43B or 43D of ICTA applies to the arrangement (sections 43B and 43D of ICTA contain provision about rent factoring: their repeal by paragraph 1 of Schedule 6 to FA 2006 does not apply in relation to pre-6 June 2006 transactions).
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