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Changes over time for: Cross Heading: Deduction by deposit-takers, building societies etc: collection of tax


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2008.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Deduction by deposit-takers, building societies etc: collection of tax.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Deduction by deposit-takers, building societies etc: collection of taxU.K.
161U.K.Chapter 15 of Part 15 has effect for return periods which—
(a)fall within accounting periods ending on or after 6 April 2007, and
(b)end on or after that date.
162(1)This paragraph applies to a payment—U.K.
(a)which is made in an accounting period beginning before 6 April 2007 and ending on or after that date, and
(b)which was made before 6 April 2007, but which would have been a payment within section 946 if it had been made on or after that date.
(2)A payment to which this paragraph applies is to be treated as a payment within section 946 if it is made in a return period which—
(a)falls within the accounting period,
(b)begins before 6 April 2007, and
(c)ends on or after that date.
(3)In addition, a payment to which this paragraph applies which was made in an earlier return period which falls within the accounting period is to be treated as a payment within section 946.
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