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Paragraph 32

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 582(2)(b) of the Taxes Act 1988 (cases where retention of funding bonds is impracticable)—

(a)

the words “the Board are satisfied that” shall cease to have effect; and

F1(b)

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

Annotations

Textual amendments

F1

Sch. 20 para. 32(b) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)