Section 58A

History

Sch. 6A inserted by FA 2004, s. 296 and Sch. 39, para. 17(2), with effect in relation to any transaction of which the effective date (within the meaning of FA 2003, Pt. 4) is on or after 22 July 2004.

A different version (“the first version”) of Sch. 6A was inserted, by SI 2003/2816, reg. 3(2), with effect from 1 December 2003 but those regulations were revoked by FA 2004, s. 296 and Sch. 39, para. 14(2) with effect in relation to any transaction of which the effective date (within the meaning of FA 2003, Pt. 4) is on or after 22 July 2004. Differences between the first version and the current version are highlighted in the paragraph annotations.

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