OpenLegislation

Part IV General exemptions

United Kingdom

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

  • Sch. 13 para. 3 repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  • Sch. 13 para. 4 repealed in part (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  • Sch. 13 para. 6 restricted (1.10.1999) by Finance Act 1999 s. 112(4) s. 112(6) 122 Sch. 14 para. 27 (subst. 1991 c. 31 s. 113(1))
  • Sch. 13 para. 7 24 repealed in part (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  1. 24Paragraph 24
  2. 25Paragraph 25
  3. 25AParagraph 25A
  4. 26Paragraph 26

Notes on Schedule 13

Modifications

C1

Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))

C2

Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5