Source: http://www.legislation.gov.uk/ukpga/2002/23/schedule/25/paragraph/13
Timestamp: 2013-05-20 03:31:06
Document Index: 48020179

Matched Legal Cases: ['art 1', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchFinance Act 2002You are here:2002 c. 23SCHEDULE 25Part 1Section 13Table of ContentsContentMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2002. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 25 para. 13(4) repealed by 2005 c. 22 Sch. 11 Pt. 2(8)Sch. 25 para. 2-25 repealed by 2009 c. 4 Sch. 3 Pt. 1specified provision(s) Appointed Day(s) by S.I. 2003/2622 art. 2 (day appointed by 2002 c. 23 s. 126(2))Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act amendment to earlier affecting provision SI 2006/3271 regs. 22-24 by S.I. 2007/2146 reg. 22-24Act amendment to earlier affecting provision SI 2007/1050 reg. 3-12 by 2009 c. 4 Sch. 2 para. 131Act applied in part (with modifications) by S.I. 2007/1050 reg. 3-12 (This SI is amended by 2009 c. 4 Sch. 2 para. 131)Act modified by S.I. 2006/3271 reg. 37-41Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Commencement Orders yet to be applied to the Finance Act 2002:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2003/88 art. 2 3 commences (2002 c. 23)S.I. 2003/603 art. 2 commences (2002 c. 23)S.I. 2003/1472 art. 2 commences (2002 c. 23)S.I. 2003/3043 art. 2 commences (2002 c. 23)S.I. 2003/3086 art. 2 commences (2002 c. 23)S.I. 2004/689 art. 2 commences (2002 c. 23)S.I. 2005/2007 art. 2 commences (2002 c. 23)Commencement Orders bringing legislation that affects this Act into force:S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)S.I. 2004/3268 art. 2 commences (2004 c. 12)S.I. 2005/123 art. 2 commences (2004 c. 12)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2005/1444 art. 2 commences (2005 c. 14)S.I. 2006/982 art. 2 commences (2005 c. 22)S.I. 2006/3399 art. 2 commences (2006 c. 25)S.I. 2007/3546 art. 3 Sch. commences (2007 c. 17)S.I. 2008/1928 art. 2 commences (2008 c. 9)S.I. 2009/403 art. 2 commences (2008 c. 9)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/3250 art. 2(h) commences (2007 c. 29)Manufactured interestE+W+S+N.I.13(1)Section 97 is amended as follows.
(a)for “This section applies where—” substitute “ For the purposes of the Corporation Tax Acts, a company has a relationship to which this section applies in any case where— ”;
(b)in paragraph (a), for “any company” substitute “ the company ”;
(c)in paragraph (b), for “that relationship” substitute “ that loan relationship ”; and
(5)In subsection (4) (which applies the section to a deemed manufactured payment under section 737A(5) of the Taxes Act 1988 as if such a representative payment had in fact been made) before “737A(5)” insert “ 736B(2) or ”.