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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1992/48/section/65</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 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affecting = reg 11 and take out amended by words + set as N - not needed as both affected sections 40D and 43 have been repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)"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" AffectingNumber="1050" AffectedExtent="E+W+S+N.I." AffectingYear="2007" AffectedProvisions="Act" AffectingURI="http://www.legislation.gov.uk/id/uksi/2007/1050" Type="applied in part (with modifications) (as amended by 2009 c. 4 Sch. 2 para. 131)" AffectedYear="1992" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" AffectingProvisions="reg. 3 11" EffectId="key-a0930a8d182f22c1606c8240844425a6" URI="http://www.legislation.gov.uk/id/effect/key-33bc428ff562ef6b3c70b24b52711d91" 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 The modified provisions were repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1992/48" AffectedNumber="48" AffectedClass="UnitedKingdomPublicGeneralAct" Row="5" AffectingClass="UnitedKingdomStatutoryInstrument"><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:UnappliedEffect AffectedNumber="48" EffectId="key-dc6e147ce504d29c3d8a4d30e930b861" RequiresApplied="false" Comments="S. 65 repealed (19.7.2007) (with effect in accordance with s. 39(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 8 para. 19, Sch. 27 Pt. 2(8) (with Sch. 8 Pt. 2)" Type="amendment to earlier affecting provision SI 2006/3271 reg. 33" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1992/48" AffectedYear="1992" AffectingProvisions="reg. 19" AffectingYear="2007" URI="http://www.legislation.gov.uk/id/effect/key-dc6e147ce504d29c3d8a4d30e930b861" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2020-03-16T14:15:39Z" AffectedProvisions="s. 65" Row="131" AffectingURI="http://www.legislation.gov.uk/id/uksi/2007/2146" AffectingNumber="2146"><ukm:AffectedTitle>Finance (No. 2) Act 1992</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-65" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/65">s. 65</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Overseas Life Insurance Companies (Amendment) Regulations 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-19" URI="http://www.legislation.gov.uk/id/uksi/2007/2146/regulation/19">reg. 19</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-1" URI="http://www.legislation.gov.uk/id/uksi/2007/2146/regulation/1/1">reg. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2007-08-14" Qualification="with effect in accordance with" OtherQualification="reg. 1(2)"/></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/miscellaneous" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/part/II/chapter/I/crossheading/miscellaneous" NumberOfProvisions="14" id="part-II-chapter-I-crossheading-miscellaneous" RestrictExtent="E+W+S+N.I." RestrictStartDate="2013-01-31"><Title> Miscellaneous</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2007-08-14"><Title> Life assurance business: I minus E basis.</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1992/48/section/65" IdURI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/65" id="section-65"><Pnumber><CommentaryRef Ref="key-6e95570c12e339b0da3378284009b9fc"/>65</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-6e95570c12e339b0da3378284009b9fc" Type="F"><Para><Text>S. 65 repealed (19.7.2007) (with effect in accordance with s. 39(2) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="cp29fwef3-00006" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>, <CitationSubRef id="cp29fwef3-00007" CitationRef="cp29fwef3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/8/paragraph/19" SectionRef="schedule-8-paragraph-19">Sch. 8 para. 19</CitationSubRef>, <CitationSubRef id="cp29fwef3-00008" CitationRef="cp29fwef3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/2/8" SectionRef="schedule-27-part-2-8" Operative="true">Sch. 27 Pt. 2(8)</CitationSubRef> (with <CitationSubRef id="cp29fwef3-00009" CitationRef="cp29fwef3-00006" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/8/part/2" SectionRef="schedule-8-part-2">Sch. 8 Pt. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>