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Changes over time for: Section 198


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Point in time view as at 17/07/2014.
Changes to legislation:
Finance Act 2014, Section 198 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
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198Commencement and effectU.K.
This section has no associated Explanatory Notes
(1)This Part (except sections 164(2), 173 and 196 and Schedule 28) comes into force on the day on which this Act is passed.
(2)The following provisions come into force on 1 December 2014—
(a)section 164(2),
(b)section 173, and
(c)paragraphs 1 to 27 and 31 of Schedule 28 (and section 196 so far as relating to those paragraphs).
(3)Paragraphs 28 to 30 of Schedule 28 (and section 196 so far as relating to those paragraphs) come into force on such day as the Treasury may by order made by statutory instrument appoint.
(4)An order under subsection (3)—
(a)may commence a provision generally or only for specified purposes, and
(b)may appoint different days for different provisions or for different purposes.
(5)Sections 125 to 182 have effect for the purposes of accounting periods beginning on or after 1 December 2014, and—
(a)the charges under sections 127(1), 129(1), 130(1), 135(1) and 144(1) are on bets made on or after that date,
(b)the charge under section 141(2) is in respect of bets determined on or after that date, and
(c)the charge under section 155(1) is on games of chance that begin to be played on or after that date.
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