C1Part XI Company Taxation

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C1

See Income and Corporation Taxes Act 1988 (c. 1, SIF:63:1), ss. 114–116— special rules for partnerships involving companies.

C2Chapter I Main Provisions

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C2

See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 21(2), 59— Pt. XI Ch. 1 to have effect to the exclusion of those sections (persons chargeable under Schs. A and D).

Gilt-edged securities: restrictions on exemptions

271F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .