# Finance Act 1996, Section 154: FOTRA securities.

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) Schedule 28 to this Act (which contains amendments consequential on the provisions of this section) shall have effect.
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) This section and Schedule 28 to this Act shall have effect—
(a) for the purposes of income tax, for the year 1996-97 and subsequent years of assessment; and
(b) for the purposes of corporation tax, for accounting periods ending after 31st March 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/154 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.