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Legislation
Finance Act 1989

Crossheading Settlements etc.

  • Section 108 Outright gifts etc. between husband and wife.
  • Section 109 Settlements where settlor retains interest in settled property.
  • Section 110 Residence of trustees.
  • Section 111 Residence of personal representatives.
  1. Settlements etc.
  2. Residence of personal representatives.

Section 111 | Residence of personal representatives.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)In section 824(9) of the Taxes Act 1988 (repayment supplements), for the words from “or, in” to “section 701)” there shall be substituted the words “or personal representatives (within the meaning of section 111 of the Finance Act 1989)”.

(5)... this section shall apply for the year 1989-90 and subsequent years of assessment.F2

(6)RepealedF3

(7)RepealedF3

(8)RepealedF3

Notes

  1. F1

    S. 111(1)-(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(a), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    Words in s. 111(5) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(b), Sch. 3 Pt. 1 (with Sch. 2)

  3. F3

    S. 111(6)-(8) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 280(a), Sch. 3 Pt. 1 (with Sch. 2)

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