Paragraph 198

United Kingdom

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

(1)

Amend section 807 (sale of securities with or without accrued interest) as follows.

F1(2)

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F2(3)

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(4)

In the full-out words of subsection (1)—

F3(a)

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(b)

omit “or corporation tax”.

F4(5)

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(6)

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(7)

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(8)

Omit subsection (6).

Annotations

F1: Sch. 1 para. 198(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F2: Sch. 1 para. 198(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F3: Sch. 1 para. 198(4)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F4: Sch. 1 para. 198(5)-(7) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)