FA 1916

113  [Not relevant to income tax, corporation tax or capital gains tax.]

F(NO. 2)A 1931

Related Commentary  

114(1)  [Amends F(No. 2)A 1931, s. 22(1)(a) and (b).]

114(2)  Nothing in sub-paragraph (1) limits the power conferred by section 60(1) of FA 1940.

114(3)  Subject to sub-paragraph (5), the amendment made by sub-paragraph (1) does not affect a pre-commencement security (nor the availability of the relevant exemption).

114(4)  Sub-paragraph (5) applies to a person who becomes the beneficial owner of a pre-commencement security (or an interest in such a security) on or after 6 April 2013.

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