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Legislation
Finance Act 2013

Crossheading Interpretation

  • Section 170 Meaning of “chargeable day” and “within the charge”
  • Section 171 References to the state of affairs “on” a day
  • Section 172 Connected persons
  • Section 173 Connected persons: cell companies
  • Section 174 General interpretation of Part 3
  1. Interpretation
  2. References to the state of affairs “on” a day

Section 171 | References to the state of affairs “on” a day

From legislation.gov.uk

In determining for the purposes of any provision of this Part whether or not a state of affairs obtains on a particular day, it is to be assumed that the state of affairs obtaining at the end of the day persisted throughout the day.

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