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Legislation
Finance Act 2003

SCHEDULE 39 Relevant discounted securities: withdrawal of relief for costs and losses, etc

  • Crossheading Withdrawal of relief for incidental costs
  • Crossheading Withdrawal of relief for losses
  • Crossheading Withdrawal of loss relief: exception for strips of government securities
  • Crossheading Extension of provisions about strips to strips of foreign government securities
  • Crossheading Consequential amendments
  • Crossheading Commencement and transitional provisions
  1. Finance Act 2003
  2. Relevant discounted securities: withdrawal of relief for costs and losses, etc

Schedule 39 | Relevant discounted securities: withdrawal of relief for costs and losses, etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Withdrawal of relief for incidental costs

(1)RepealedF1

Withdrawal of relief for losses

(2)RepealedF1

Withdrawal of loss relief: exception for strips of government securities

(3)RepealedF1

Extension of provisions about strips to strips of foreign government securities

(4)RepealedF1

Consequential amendments

(1)RepealedF2

(2)RepealedF2

(3)RepealedF2

(4)RepealedF3

Commencement and transitional provisions

(6)RepealedF4

Notes

  1. F1

    Sch. 39 paras. 1-4 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  2. F2

    Sch. 39 para. 5(1)-(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  3. F3

    Sch. 39 para. 5(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  4. F4

    Sch. 39 para. 6 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

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