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Legislation
Finance Act 1991

SCHEDULE 6 RESTRICTION OF HIGHER RATE RELIEF: BENEFICIAL LOANS ETC

  • Crossheading Taxation of beneficial loan arrangements
  • Crossheading Applicable rates of capital gains tax
  1. Finance Act 1991
  2. RESTRICTION OF HIGHER RATE RELIEF: BENEFICIAL LOANS ETC

Schedule 6 | RESTRICTION OF HIGHER RATE RELIEF: BENEFICIAL LOANS ETC

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Taxation of beneficial loan arrangements

(1)RepealedF1

(2)RepealedF2

(3)RepealedF1

(4)RepealedF3

(5)RepealedF4

Applicable rates of capital gains tax

(6)RepealedF5

Notes

  1. F1

    Sch. 6 para. 3 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

  2. F2

    Sch. 6 para. 2 repealed (3.5.1994 with effect in accordance with s. 88(5) of the amending Act) by 1994 c. 9, s. 88(5), 258, Sch. 26 Pt. V Note

  3. F3

    Sch. 6 para. 4 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1

  4. F4

    Sch. 6 para. 5 repealed (3.5.1994 with effect in accordance with s. 88(5) of the amending Act) by 1994 c. 9, s. 88(5), 258, Sch. 26 Pt. V Note

  5. F5

    Sch. 6 para. 6 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)

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