Bare Act Search Results

Finance Act, 2008 Complete Act

State: Central

Year: 2008

.....the meaning given by Article 2 of Council Regulation (EC) No. 1407/2002 (state aid to coal industry). (3) The production of coal includes the extraction of it. Excluded activities: producing steel 20C In paragraph 16(ic) "steel" means any of the steel products listed in Annex 1 to the Guidelines on national regional aid (2006/C 54/08), published in the Official Journal on 4 March 2006." (6) The amendments made by this section have effect in relation to options granted on or after the day on which this Act is passed. SECTION 34: Tax credits for certain foreign distributions: (1) Schedule 12 contains provision about tax credits for certain foreign distributions. (2) The amendments made by that Schedule have effect for the tax year 2008-09 and subsequent tax years. SECTION 35: Small companies relief: associated companies: (1) Section 13 of ICTA (small companies' relief) is amended as follows. (2) In the second sentence of subsection (4) (meaning of "control" for purposes of definition of "associated company"), insert at the end "except that, in the application of subsection (6) of that section in relation to the company ("the taxpayer company") and another company.....