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Finance (No. 2) Act 2017
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This version of this cross heading contains provisions that are prospective.
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Finance (No. 2) Act 2017, Paragraph 31 is up to date with all changes known to be in force on or before 26 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 and effects yet to be applied to Schedule 14 Paragraph 31:
- Sch. 14 para. 31 coming into force by S.I. 2021/1079 reg. 2
Prospective
31U.K.In section 188J(2) of TCGA 1992 (the representative company of an NRCGT group) for “section 9(2)” substitute “ section 8(1AB)(a)(iii) ”.
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