Finance Act, 1999
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Application (Chapter 2). |
148.—(1) Section 149 (b), sections 150, to 161 , sections 162 (b), 163 (b), 164 (b), 165 , 166 , and 167 (b), paragraphs (a)(i), (b) and (c) of section 168 and sections 169 to 172 shall apply and have effect as respects an act or omission which occurs on or after the date of the passing of this Act. | |
(2) Sections 162(a) and 163(a), paragraphs (a) and (c) of section 164 , section 167 (a), sections 175 to 181 , sections 182 (b), 183 (a) and 184 , sections 186 to 193 and section 196 shall apply and have effect as respects instruments executed on or after the date of the passing of this Act. | ||
(3) Section 149 (a) shall apply and have effect as respects licences granted on or after the date of the passing of this Act. | ||
(4) Section 168 (a)(ii) shall apply and have effect as respects a disposal occuring on or after the date of the passing of this Act. | ||
(5) Section 173 shall apply and have effect as respects an appeal against an assessment being an assessment made on or after the date of the passing of this Act. | ||
(6) Section 174 shall apply and have effect as respects an appeal against a decision being a decision made on or after the passing of this Act. | ||
(7) Sections 182 (a) and 183 (b) shall apply and have effect as respects exemptions which cease to apply on or after the date of the passing of this Act. | ||
(8) Section 185 shall apply and have effect as respects applications for allowance made on or after the date of the passing of this Act. | ||
(9) Section 194 shall apply and have effect— | ||
(a) in paragraph (a), as respects statements delivered on or after the date of the passing of this Act, | ||
(b) in paragraph (b), as respects interest chargeable for any period commencing on or after the date of the passing of this Act in respect of stamp duty due to be paid whether before, on or after such date, and | ||
(c) in paragraph (c), as respects statements delivered on or after the date of the passing of this Act. | ||
(10) Section 195 shall apply and have effect as respects statements which fall to be delivered on or after the date of the passing of this Act. |