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Finance Act 2016

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Changes over time for: Cross Heading: Application of this Schedule

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Finance Act 2016, Cross Heading: Application of this Schedule is up to date with all changes known to be in force on or before 07 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Application of this ScheduleU.K.

4(1)The amendments made by this Schedule have effect in relation to a sporting testimonial payment made out of money raised by a sporting testimonial if—U.K.

(a)the sporting testimonial was made public on or after 25 November 2015, and

(b)the payment is made out of money raised by one or more relevant events or activities which take place on or after 6 April 2017.

(2)Terms used in sub-paragraph (1) and section 226E of ITEPA 2003 (as inserted by paragraph 1) have the same meaning as in that section.

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