Paragraph 6

United Kingdom

(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—

F1(a)

paragraph (b) of the definition of “quoted Eurobond” in section 124(6);

F2(b)

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

F3(c)

section 246S(3)(c) and (e);

F4(d)

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

F5(e)

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

F6(f)

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

F7(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; F8...

(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.

F9(4)

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

(5)

So far as relating to the provisions mentioned in sub-paragraph F10(2)(c) F11... above, sub-paragraph (1) above has effect in relation to accounting periods ending on or after 1st April 1996.

F12(6)

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

F13(7)

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

F14(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.

Annotations

Textual amendments

F1: Sch. 38 para. 6(2)(a)(3) repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(17) Note 2 of the amending Act) by 2000 c. 17, s. 156, Sch. 40 Pt. II(17)
F2: Sch. 38 para. 6(2)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F3: Sch. 38 para. 6(2)(c) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note
F4: Sch. 38 para. 6(2)(d) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F5: Sch. 38 para. 6(2)(e) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F6: Sch. 38 para. 6(2)(f) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F7: Sch. 38 para. 6(2)(g)(h) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F8: Sch. 38 para. 6(2)(m) and word repealed (with effect in accordance with Sch. 15 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(15)
F9: Sch. 38 para. 6(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F10: Words in Sch. 38 para. 6(5) repealed (31.7.1997 with effect in accordance with s. 36, Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11), Note
F11: Words in Sch. 38 para. 6(5) repealed (with effect in accordance with Sch. 15 of the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(15)
F12: Sch. 38 para. 6(6) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F13: Sch. 38 para. 6(7) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F14: Sch. 38 para. 6(8) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)