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Finance Act 2000
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- 2000 c. 17
- SCHEDULE 15
- Part VI
- Information to be provided by the investing company
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Changes and effects yet to be applied to Schedule 15 Part VI Crossheading Information-to-be-provided-by-the-investing-company:
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- Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1
- Act modified by S.I. 2009/317 art. 3 Sch.
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
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Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/603 art. 2 commences (2002 c. 23)
- S.I. 2003/708 art. 2 commences (2001 c. 16)
- S.I. 2003/962 art. 2 commences (2002 c. 21)
- S.I. 2003/1725 art. 2 commences (2002 c. 9)
- S.I. 2003/1900 art. 2 commences (2003 c. 21)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2003/2622 art. 2 commences (2002 c. 23)
- S.I. 2003/3142 art. 2-4 commences (2002 c. 11 and 2003 c. 21)
- S.I. 2004/2066 art. 2 commences (2003 c. 39)
- S.I. 2004/3268 art. 2 commences (2004 c. 12)
- S.I. 2005/123 art. 2 commences (2004 c. 12)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1713 art. 2 commences (2003 c. 14)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2007/2901 art. 2 commences (2006 c. 25)
- S.I. 2007/2902 art. 2 commences (2007 c. 11)
- S.I. 2008/1928 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- 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
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
- S.R. 2007/37 art. 2 commences (S.I. 2006/3337 (N.I.))
Information to be provided by the investing companyE+W+S+N.I.
64(1)This paragraph applies where—E+W+S+N.I.
(a)the investing company has obtained investment relief in respect of the relevant shares, and
(b)an event occurs by reason of which—
(i)the company is not a qualifying investing company in relation to those shares,
(ii)the investment relief falls to be withdrawn or reduced by virtue of paragraph 47 (receipt of value by investing company), or
(iii)the investment relief falls to be withdrawn or reduced by virtue of paragraph 59 (put options and call options).
(2)Where this paragraph applies the investing company must give the Inland Revenue a notice containing particulars of the event.
(3)Where the investing company—
(a)is required under this paragraph to give notice of a receipt of value (within paragraph 49(1)), and
(b)has knowledge of any replacement value received (or expected to be received) from the original recipient by the original supplier by reason of a qualifying receipt,
the notice shall include particulars of that receipt of replacement value (or expected receipt).
In this paragraph “replacement value”, “original recipient”, “original supplier” and “qualifying receipt” shall be construed in accordance with paragraph 54.
(4)Subject to sub-paragraph (5), any notice required to be given by the company under sub-paragraph (2) must be given—
(a)within 60 days after the event, or
(b)where the event is the receipt of value by a person connected with the company (see paragraph 53), within 60 days after the company’s coming to know of the event.
(5)In a case within sub-paragraph (1)(b)(ii), where the event occurred before the issue of the relevant shares, any notice required to be given by the investing company under sub-paragraph (2) must be given—
(a)within 60 days after the issue of the shares, or
(b)where—
(i)the event is the receipt of value by a person connected with the company (see paragraph 53), and
(ii)the company comes to know of the event on or after the issue of the shares,
within 60 days after the company’s coming to know of the event.
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