Search Legislation

Finance Act 2012

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Paragraph 247

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/12/2014.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2012, Paragraph 247. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

This section has no associated Explanatory Notes

247U.K.In consequence of the amendments made by Parts 1 to 3 of this Schedule (or previous amendments made by other enactments), omit the following provisions—

(a)in FA 1989—

(i)section 84(4), and

(ii)Schedule 8,

(b)in FA 1990—

(i)sections 41 and 42,

(ii)section 45(1) to (7) and (9) to (11),

(iii)section 48,

(iv)paragraphs 1, 4 and 8 of Schedule 6,

(v)Schedule 7, and

(vi)paragraphs 4 and 7 of Schedule 9,

(c)in FA 1991—

(i)paragraphs 5 and 12 of Schedule 7, and

(ii)paragraph 15 of Schedule 15,

(d)in TCGA 1992, paragraph 14(22) to (24) of Schedule 10,

(e)in FA 1993, section 103(1) and (3),

(f)in FA 1995—

(i)section 51,

(ii)Schedule 8, and

(iii)paragraph 1 of Schedule 9,

(g)in FA 1996—

(i)section 163,

(ii)section 167(3) and (10),

(iii)section 168(2),

(iv)paragraph 23 of Schedule 14,

(v)Schedule 31, and

(vi)Schedule 33,

(h)in FA 1997, section 67,

(i)in FA 1998—

(i)section 123(5)(a), and

(ii)paragraph 39 of Schedule 5,

(j)in FA 2000, sections 108 and 109,

(k)in FA 2003, paragraphs 1, 2, 5, 8, 10, 12, 20, 22 to 24 and 29 of Schedule 33,

(l)in FA 2004—

(i)sections 40 and 41,

(ii)section 44,

(iii)Schedule 6,

(iv)paragraphs 5, 8 and 9(2) of Schedule 7, and

(v)paragraph 20 of Schedule 35,

(m)in F(No.2)A 2005, paragraphs 1 to 3, 5, 10, 12 to 15, 17 and 18 of Schedule 9,

(n)in ITTOIA 2005, paragraphs 176 and 178 of Schedule 1,

(o)in FA 2006—

(i)section 86, and

(ii)Schedule 11,

(p)in FA 2007—

(i)paragraphs 3, 6, 8 to 14, 16, 17, 19, 21 to 23, 25, 26, 31 to 33, 35 to 38, 57 to 59 and 80 to 84 of Schedule 7,

(ii)paragraphs 2 to 6, 8, 9, 11 to 16, 28 and 29 of Schedule 8,

(iii)paragraphs 1(1) and (3), 3(1) and (3), 4 to 8, 10, 11(3), 12, 15 and 16 of Schedule 9, and

(iv)paragraphs 2(1), 4, 11 to 13 and 15(1) to (3) of Schedule 10,

(q)in FA 2008—

(i)paragraph 2 of Schedule 14, and

(ii)paragraphs 1, 2, 4 to 6, 8, 9(2) and (3), 10, 11, 17, 18, 20 to 22, 26, 28(3) and (4), 31 to 34 and 37 of Schedule 17,

(r)in CTA 2009, paragraphs 30 to 44, 126 to 154, 282, 307(3)(a) and 341 to 351 of Schedule 1,

(s)in FA 2009—

(i)section 46,

(ii)paragraph 24 of Schedule 7,

(iii)paragraph 60 of Schedule 11, and

(iv)paragraphs 1 to 7 of Schedule 23,

(t)in CTA 2010, paragraphs 9, 10, 42 to 51, 213 and 214 of Schedule 1,

(u)in FA 2010, section 47,

(v)in F(No.2)A 2010, section 9,

(w)in F(No.3)A 2010, section 15,

(x)in TIOPA 2010, paragraph 34 of Schedule 8, and

(y)in FA 2011, section 56.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Schedule

The Whole Schedule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Schedule as a PDF

The Whole Schedule you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

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.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources