Section 46 Historic Buildings and Monuments Commission for England.

United Kingdom

1)(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(3)

For the purposes of the enactments set out below, the commission shall be treated as F2a charitable company:—

a)(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 section 129 of the M1Finance Act 1982 (reliefs from stamp duty).

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

Annotations

F1: S. 46(1)(2)(3)(a)(b) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31
F2: Words in s. 46(3) substituted (1.4.2012) by Finance Act 2010 (c. 13), Sch. 6 paras. 9, 34(2); S.I. 2012/736, art. 4
F3: Words repealed by Finance Act 1985 (c. 54), s. 98(6) and Sch. 27 Part IX(2)
F4: S. 46(4) repealed by Finance Act 1985 (c. 54), s. 98(6) and Sch. 27 Part X in relation to disposals on or after 19 March 1985
F5: S. 46(5) repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277 and Sch. 9—with effect from 1 January 1985. See now Sch. 3 of that Act—Inheritance Tax Acts

C1: Part of the text of s. 46(3)(c) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991