Finance Act, 1995

Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act, 1994.

149.Section 107 of the Finance Act, 1994 , is hereby amended—

(a) in subsections (1) and (3), by the substitution of “transferee or lessee” for “transferor or lessor”, and

(b) in subsection (6)—

(i) by the deletion of “‘transferor’, ‘lessor’,”, and

(ii) by the insertion of “, and references to a ‘transferee’ or a ‘lessee’ include the personal representatives of any transferee or lessee” after “ Finance (1909-10) Act, 1910 ”.