Search Legislation

Finance Act 2013

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2013, Cross Heading: CTA 2009. Help about Changes to Legislation

CTA 2009U.K.

137U.K.CTA 2009 is amended as follows.

138(1)In section 900 (which relates to roll-over relief for disposals of pre-FA 2002 assets), in subsection (2), omit “or ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies in relation to gains accruing or treated as accruing on or after 6 April 2013.

139(1)In section 936 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.

140(1)In section 947 (aggregate income of the estate), in subsection (2)(b)(i), omit “who was ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.

141(1)In section 1009 (conditions relating to employee's income tax position), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies in relation to shares acquired on or after 6 April 2013.

142(1)In section 1017 (condition relating to employee's income tax position), in subsection (4)(a), omit “and ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies in relation to options obtained on or after 6 April 2013.

143(1)In section 1025 (additional relief available if shares acquired are restricted shares), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies in relation to restricted shares acquired on or after 6 April 2013.

144(1)In section 1032 (meaning of “chargeable event”), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.

(2)The amendment made by this paragraph applies in relation to convertible shares acquired on or after 6 April 2013.

Back to top

Options/Help

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 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?