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Legislation
Finance Act 1994

Crossheading Qualifying contracts

  • Section 147 Qualifying contracts.
  • Section 147A Debt contracts and options to be qualifying contracts.
  • Section 148 Contracts which may become qualifying contracts.
  1. Qualifying contracts
  2. Qualifying contracts.

Section 147 | Qualifying contracts.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the ameding Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}

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