Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1991

SCHEDULE 12 SECURITIES: NEW ISSUES

  • Crossheading General treatment of extra return
  • Crossheading Accrued income scheme
  • Crossheading Deep discount securities
  • Crossheading Deep gain securities
  • Crossheading General
  1. Finance Act 1991
  2. SECURITIES: NEW ISSUES

Schedule 12 | SECURITIES: NEW ISSUES

From legislation.gov.uk

General treatment of extra return

(1)RepealedF1

Accrued income scheme

(2)RepealedF2

Deep discount securities

(3)RepealedF3

Deep gain securities

(4)RepealedF4

General

(5)This Schedule applies if the new securities are issued on or after 19th March 1991 (whether the old securities are issued before or on or after that day).

Notes

  1. F1

    Sch. 12 para. 1 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    Sch. 12 para. 2 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  3. F3

    Sch. 12 para. 3 repealed (the repeal coming into force in accordance with Ch. II of Pt. IV of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

  4. F4

    Sch. 12 para. 4 repealed (the repeal coming into force in accordance with Ch. II of Pt. IV of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. V(3) Note

PreviousNext
PrivacyTerms