- Latest available (Revised)
- Original (As enacted)
Finance Act 1993
You are here:
- 1993 c. 34
- Part VI
- Miscellaneous
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1993. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Part VI Crossheading Miscellaneous:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this 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.
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 92B(4) inserted by 2009 c. 10 Sch. 18 para. 3
- s. 92C(5) inserted by 2009 c. 10 Sch. 18 para. 4
- s. 92D-92DE substituted for s. 92D by 2009 c. 10 Sch. 18 para. 5
- s. 92E heading text amended by 2009 c. 10 Sch. 18 para. 6(7)
- s. 92E(1) text amended by 2009 c. 10 Sch. 18 para. 6(3)
- s. 92E(1)(a) text amended by S.I. 2008/954 art. 19(a)
- s. 92E(1)(c) text amended by S.I. 2008/954 art. 19(b)
- s. 92E(1A) inserted by 2009 c. 10 Sch. 18 para. 6(2)
- s. 92E(2) text amended by 2009 c. 10 Sch. 18 para. 6(4)
- s. 92E(3) text amended by 2009 c. 10 Sch. 18 para. 6(5)
- s. 92E(4)(5) inserted by 2009 c. 10 Sch. 18 para. 6(6)
- s. 179B inserted by 2004 c. 12 Sch. 25 para. 2
- Sch. 20A inserted by 2004 c. 12 Sch. 25 para. 3
- Sch. 20A inserted by 2008 c. 9 s. 107(6) Sch. 33
- Sch. 20A inserted by 2008 c. 9 Sch. 33 para. 1
- Sch. 20A para. 11(3) inserted by S.I. 2009/56 Sch. 1 para. 194(3)
- Sch. 20A para. 11(2) omitted by S.I. 2009/56 Sch. 1 para. 194(2)
- Sch. 20A para. 2(3)(4) repealed by 2007 c. 3 Sch. 1 para. 361(2)(b) Sch. 3 Pt. 1
- Sch. 20A para. 2(2) text amended by 2005 c. 5 Sch. 1 para. 466(2)
- Sch. 20A para. 7(2) text amended by 2005 c. 5 Sch. 1 para. 466(3)
- Sch. 20A para. 2(2) text amended by 2007 c. 3 Sch. 1 para. 361(2)(a)
- Sch. 20A para. 5(1) text amended by 2007 c. 3 Sch. 1 para. 361(3)
- Sch. 20A para. 7(2) text amended by 2007 c. 3 Sch. 1 para. 361(4)
- Sch. 20A para. 8 text amended by S.I. 2006/112 reg. 2
- Sch. 20A para. 12 text amended by S.I. 2009/56 Sch. 1 para. 194(4)
- Sch. 20A para. 5(1) words substituted by 2010 c. 4 Sch. 1 para. 279
- Sch. 20B Sch. 20A renumbered as Sch. 20B by 2009 c. 10 Sch. 45 para. 3(1)
Commencement Orders yet to be applied to the Finance Act 1993:
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. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2005/1523 art. 2 commences (1995 c. 4)
- S.I. 2005/3337 art. 2 3 commences (2005 c. 22)
- S.I. 2007/2532 art. 2 commences (2007 c. 11)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/3250 art. 2 commences (2007 c. 29)
- S.I. 2011/2934 art. 2 commences (2011 c. 11)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
MiscellaneousE+W+S+N.I.
208 Residence: available accommodation.E+W+S+N.I.
(1)In section 336 of the Taxes Act 1988 (temporary residents in the United Kingdom) the following subsection shall be inserted after subsection (2)—
“(3)The question whether—
(a)a person falls within subsection (1)(a) above, or
(b)for the purposes of subsection (2) above a person is in the United Kingdom for some temporary purpose only and not with the intention of establishing his residence there,
shall be decided without regard to any living accommodation available in the United Kingdom for his use.”
(2)In section 9 of the M1Taxation of Chargeable Gains Act 1992 (residence, including temporary residence) the following subsection shall be inserted after subsection (3)—
“(4)The question whether for the purposes of subsection (3) above an individual is in the United Kingdom for some temporary purpose only and not with any view or intent to establish his residence there shall be decided without regard to any living accommodation available in the United Kingdom for his use.”
(3)In consequence of subsection (1) above, in section 267(4) of the M2Inheritance Tax Act 1984 (residence in United Kingdom determined as for purposes of income tax) the words “but without regard to any dwelling-house available in the United Kingdom for his use” shall be omitted.
(4)Subsections (1) and (2) above shall have effect for the year 1993-94 and subsequent years of assessment.
(5)Subsection (3) above shall have effect where the year of assessment concerned is 1993-94 or a subsequent year of assessment.
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
F1209. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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)
F1S. 209 repealed (31.7.1998 but without affecting any case in which the cessation of liability to gas levy was before the end of the year 1997-98) by 1998 c. 36, s. 165, Sch. 27 Pt. V(3) Notes 1, 2
210 Trading funds.E+W+S+N.I.
Schedule 22 to this Act (which contains provisions about trading funds) shall have effect.
F2211. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .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)
F2S. 211 repealed (31.7.1998 with effect in accordance with an order made under Sch. 26 para. 3 of the amending Act) by 1998 c. 36, ss. 160, 165, Sch. 26 para. 3, Sch. 27 Pt. VI(2) Note
Options/Help
Print Options
Print The Whole Act
Print The Whole Part
Print This Cross Heading only
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 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 The Whole Act without Schedules as a PDF
The Whole Act without Schedules 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 only 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?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources