LegalizeFinance Act 1988
[^M_F_ee9ec187-56fb-4077-c63c-d2363921614a]: S. 117(3) repealed (6.4.2008 for specified purposes) by Companies Act 2006 (c. 46), s. 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pts. 1, 2 (with arts. 7 12)
[^key-5ba3ddd45de5ca412f526b0a40a13530]: S. 143(2) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 24(2)
[^key-6d0880f62b8b5017a0e254db3ba24e07]: S. 143(3) omitted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by virtue of Finance Act 2024 (c. 3), Sch. 11 para. 24(2)
[^key-6c97e11151f4134cba184b4330f9fd6a]: Words in s. 143(5)(a) substituted (with effect in accordance with Sch. 11 para. 25 of the amending Act) by Finance Act 2024 (c. 3), Sch. 11 para. 24(3)
Non-residents’ personal reliefs.
Personal reliefs.
Stamp duty: housing action trusts.
Stamp duty: housing action trusts.
Entertainment of directors and higher-paid employees.
Entertainment of directors and higher-paid employees.
Entertainment: credit-tokens.
Commercial woodlands.
Commercial woodlands.
Unit trusts: relief on certain payments.
Reduction of rates.
Other payments and licences etc.
Other interpretation provisions.
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Returns of fees, commissions etc.
Assets generating tariff receipts: extension of allowable expenditure.
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Stamp duty reserve tax: paired shares etc
Interest on overdue or overpaid PAYE.
Other payments and licences etc.
Stamp duty: housing action trusts.
Assets generating tariff receipts: extension of allowable expenditure.
Stamp duty: housing action trusts.
Building societies: change of status.
Registration.
Personal reliefs.
Assets generating tariff receipts: extension of allowable expenditure.
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Stamp duty reserve tax: paired shares etc
Entertainment of overseas customers.
Definition of “investment trust”.
Definition of “investment trust”.
Interest on overdue or overpaid PAYE.
Reduction of rates.
Stamp duty: housing action trusts.
Stamp duty: housing action trusts.
Building societies: change of status.
Deemed disposal of assets on company ceasing to be resident in U.K.
Reduction of rates.
Assets generating tariff receipts: extension of allowable expenditure.
Stamp duty: housing action trusts.
Building societies: change of status.
66A
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Entertainment of overseas customers.
Charge where restrictions removed etc.
Interest on overdue or overpaid PAYE.
Building societies: change of status.
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Deemed disposal of assets on company ceasing to be resident in U.K.
Definition of “investment trust”.
Other payments and licences etc.
Assets generating tariff receipts: extension of allowable expenditure.
Entertainment of directors and higher-paid employees.
Approved investment funds.
Minor and consequential amendments.
Entertainment of overseas customers.
Entertainment of overseas customers.
Charge where restrictions removed etc.
Other payments and licences etc.
Assets generating tariff receipts: extension of allowable expenditure.
Stamp duty reserve tax: paired shares etc
Assets generating tariff receipts: extension of allowable expenditure.
Building societies: change of status.
Commercial woodlands.
Charge where restrictions removed etc.
Building societies: change of status.
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