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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1992/48/section/31</dc:identifier><dc:title>Finance (No. 2) Act 1992</dc:title><dc:description> An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description><dc:date>1992-07-16</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-17</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2021-08-01</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1992"/><ukm:Number Value="48"/><ukm:EnactmentDate Date="1992-07-16"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedProvisions="Act" Type="applied in part (with modifications) (as amended by 2009 c. 4 Sch. 2 para. 131)" Comments="Change TOES - affecting = reg 11 and take out amended by words + set as N - not needed as both affected sections 40D and 43 have been repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)" Modified="2020-03-16T14:15:39Z" AffectingProvisions="reg. 3 11" URI="http://www.legislation.gov.uk/id/effect/key-33bc428ff562ef6b3c70b24b52711d91" AffectingNumber="1050" AffectedNumber="48" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="1992" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1992/48" EffectId="key-a0930a8d182f22c1606c8240844425a6" AffectingURI="http://www.legislation.gov.uk/id/uksi/2007/1050" Notes="This amendment not applied to legislation.gov.uk. The modified provisions were repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)" Row="5" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2007" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance (No. 2) Act 1992</ukm:AffectedTitle><ukm:AffectedProvisions>Act</ukm:AffectedProvisions><ukm:AffectingTitle>The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/3">reg. 3</ukm:Section> <ukm:Section Ref="regulation-11" URI="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/11">11</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2007/1050/regulation/1/1">reg. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2007-03-29" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/body" NumberOfProvisions="94" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/part/II" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/part/II" NumberOfProvisions="62" id="part-II" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31"><Number>Part II</Number><Title> Income Tax, Corporation Tax and Capital Gains Tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/part/II/chapter/I" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/part/II/chapter/I" NumberOfProvisions="57" id="part-II-chapter-I" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31"><Number>Chapter I</Number><Title> General</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/part/II/chapter/I/crossheading/interest-dividends-and-distributions" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/part/II/chapter/I/crossheading/interest-dividends-and-distributions" NumberOfProvisions="4" id="part-II-chapter-I-crossheading-interest-dividends-and-distributions" RestrictStartDate="2010-04-01"><Title> Interest, dividends and distributions</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01"><Title> Equity notes.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/section/31" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/31" id="section-31"><Pnumber><CommentaryRef Ref="key-3136d36eb67074a9d8806edbd9683eec"/>31</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-3136d36eb67074a9d8806edbd9683eec" Type="F"><Para><Text><CitationSubRef id="cp2ie2iw3-00004" SectionRef="section-31" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/31">S. 31</CitationSubRef> repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/4" id="cp2ie2iw3-00005" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="4" Title="Corporation Tax Act 2010">Corporation Tax Act 2010 (c. 4)</Citation>, <CitationSubRef id="cp2ie2iw3-00006" CitationRef="cp2ie2iw3-00005" SectionRef="section-1184-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/section/1184/1">s. 1184(1)</CitationSubRef>, <CitationSubRef id="cp2ie2iw3-00007" CitationRef="cp2ie2iw3-00005" SectionRef="schedule-3-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/3/part/1" Operative="true">Sch. 3 Pt. 1</CitationSubRef> (with <CitationSubRef id="cp2ie2iw3-00008" CitationRef="cp2ie2iw3-00005" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>