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Legislation
Finance Act 1994

Crossheading Securities

  • Section 122 Sale and repurchase of securities: deemed manufactured payments.
  • Section 123 Manufactured payments.
  • Section 124 Overseas dividend manufacturers: limitation of double taxation relief.
  1. Securities
  2. Manufactured payments.

Section 123 | Manufactured payments.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF2

(3)RepealedF2

(4)RepealedF2

(5)RepealedF2

(6)RepealedF3

(7)RepealedF2

Notes

  1. F1

    S. 123(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    S. 123(2)-(5)(7) repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 7(1), Sch. 18 Pt. VI(10), Note 1 of the repealing Act) by 1997 c. 16, s. 113, Sch. 18 Pt. VI(10); S.I. 1997/991, art. 2

  3. F3

    S. 123(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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