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Legislation

Finance Act 1994

Crossheading Qualifying contracts

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

Qualifying contracts
Contracts which may become qualifying contracts.

Section 148 | Contracts which may become qualifying contracts.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. {83(2)},141, {Sch. 40 Pt. 3(13)}