The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 5 U.K. Transitional and savings provisions

Transitional and savings provisions U.K.

42.  The amendments made by regulation 4(2) to section 99 of the Finance Act 1986(1) do not apply for the purposes of determining whether securities issued or raised before the time on which those amendments come into force are chargeable securities for the purpose of Part 4 of the Finance Act 1986.

Commencement Information

I1 Reg. 42 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

1986 c. 41. Subsection (4) of section 99 was amended, and subsection (4A) of that section inserted, by section 57(1) of the Finance Act (No. 2) 2005 (c. 22).