- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
20(1)In subsection (1A) of section 307 of the Taxes Act 1988—
(a)for the words “section 289(1)(b) or (c)” there shall be substituted the words “section 289(1)(b), (ba) or (c)”; and
(b)after the words “section 310” there shall be inserted the words “or paragraph 16(2) or (4) of Schedule 5B to the 1992 Act”.
(2)After subsection (1B) of that section there shall be inserted the following subsection—
“(1C)Where any issue has been determined on an appeal brought by virtue of paragraph 1A(6) of Schedule 5B to the 1992 Act (appeal against notice that shares never have been, or have ceased to be, eligible shares), the determination shall be conclusive for the purposes of any appeal brought by virtue of subsection (1B) above on which that issue arises.”
(3)In subsection (4) of that section, for the words “ordinary shares” there shall be substituted the words “eligible shares”.
(4)In subsection (6)(b) of that section, for the words “section 291” there shall be substituted the words “section 289(1)(ba), 291”.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: