Section 68 Movements of capital between residents of member States.

United Kingdom

F1(1)

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(2)

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(3)

M1In section 98 of the Taxes Management Act 1970 (penalties for failure to furnish information and for false information)—

(a)

in subsection (1), after the words “Subject to” there shall be inserted the words “ the provisions of this section and ”;

F2(b)

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(c)

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(d)

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(4)

This section shall apply to transactions carried out on or after 1st July 1990.

Annotations

F1: S. 68(1)(2) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(b)
F2: S. 68(3)(b)-(d) omitted (with effect in accordance with Sch. 17 para. 13 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 17 para. 3(b)