OpenLegislation

Miscellaneous Miscellaneous

United Kingdom

  1. 58Partnership, bankruptcy, transfer of business, etc.
  2. 59Groups of companies.
  3. 60Information, powers, penalties, secondary liability, etc.
  4. 61Taxable disposals: special provisions.
  5. 62Taxable disposals: regulations.
  6. 63Qualifying material: special provisions.
  7. 63AQualifying fines: special provisions

Notes on Part III

Modifications

C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

C3

Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34