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Finance Act 1990
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- 1990 c. 29
- SCHEDULE 14
- Part I
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- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
Commencement Orders yet to be applied to the Finance Act 1990:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/88 art. 2 3 commences (2002 c. 23)
- S.I. 2005/1523 art. 2 commences (1995 c. 4)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
Part IE+W+S+N.I. Amendments of the Taxes Act 1988
1The Taxes Act 1988 shall have effect, and shall be deemed always to have had effect, subject to the amendments made by this Part of this Schedule.E+W+S+N.I.
2In section 37(1)—E+W+S+N.I.
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)for the words “the amount of that tax” there shall be substituted the words “ that amount ”.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F1Sch. 14 para. 2(a)(b) repealed (31.7.1998 with effect in accordance with section 38(2) and (3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note
3In section 213(6), for “(3)(1)(a)” there shall be substituted “ (3)(a) ”.E+W+S+N.I.
4(1)In sections 322(1)(a) and (2) and 323(1), after the words “a British Dependent Territories citizen” there shall be inserted the words “ , a British National (Overseas) ”.E+W+S+N.I.
(2)In section 323(7), after the words “British Dependent Territories citizens” there shall be inserted the words “ , British Nationals (Overseas) ”.
5In section 326(2)(a), for the words from “12” to “1969” there shall be substituted the words “ 11 of the M1National Debt Act 1972 ”.E+W+S+N.I.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Marginal Citations
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F2Sch. 14 para. 6 repealed (27.7.1999 with effect in relation to any payment of interest falling within s. 38(3)(4) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(7) Note 4
F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F3Sch. 14 para. 7 repealed(for losses incurred in accounting periods ending on or after 01.04.1991) by Finance Act 1991 (c. 31, SIF 63:1), s. 123, Sch. 19 Pt.V Note 4.
8In section 478(3), for the words “section (2)” there shall be substituted the words “ subsection (2) ”.E+W+S+N.I.
9In section 751(1)(a), for the words “the persons” there shall be substituted the word “ persons ”.E+W+S+N.I.
10In section 757(7), before the words “the earliest date” there shall be inserted the words “ any time on or after ”.E+W+S+N.I.
11In section 761(1), for the words “and Schedule” there shall be substituted the words “ or Schedule ”.E+W+S+N.I.
F412. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F4Sch. 14 para. 12 repealed (31.7.1998 with effect as mentioned in s. 108(5) of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(25) Note
F513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
Annotations:
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F5Sch. 14 para. 13 repealed (27.7.1999 with effect as mentioned in s. 91 of the repealing Act) by 1999 c. 16, ss. 93, 139, Sch. 20 Pt. III(19) Note
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