# Finance Act 1996, Paragraph 6

Extent: E+W+S+N.I.

(1) In each of the provisions of the Taxes Act 1988 listed in sub-paragraph (2) below, for “quoted” (wherever occurring) there shall be substituted “ listed ”.
(2) The provisions referred to in sub-paragraph (1) above are—
(a) paragraph (b) of the definition of “quoted Eurobond” in section 124(6);
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) section 246S(3)(c) and (e);
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) paragraph 11(a) and (c) of Schedule 9;
(k) paragraph (c) of paragraph 1(5C) of Schedule 18;
(l) paragraph 5 of Schedule 20; ...
(m) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) So far as relating to the provision mentioned in sub-paragraph (2)(a) above, sub-paragraph (1) above has effect in relation to any interest paid on a quoted Eurobond on or after 1st April 1996.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) So far as relating to the provisions mentioned in sub-paragraph (2)(c) ... above, sub-paragraph (1) above has effect in relation to accounting periods ending on or after 1st April 1996.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) So far as relating to the provision mentioned in sub-paragraph (2)(h) above, sub-paragraph (1) above has effect in relation to relevant periods ending on or after 1st April 1996.
(10) So far as relating to the provisions mentioned in sub-paragraph (2)(j) and (k) above, sub-paragraph (1) above has effect in relation to any time falling on or after 1st April 1996.
(11) So far as relating to the provision mentioned in sub-paragraph (2)(l) above, sub-paragraph (1) above has effect in relation to chargeable periods ending on or after 1st April 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/38/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-38/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.