Part XI U.K. Company Taxation

Modifications etc. (not altering text)

C1 See Income and Corporation Taxes Act 1988 (c. 1, SIF:63:1), ss. 114–116— special rules for partnerships involving companies.

Chapter I U.K. Main Provisions

Modifications etc. (not altering text)

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 U.K.

271 F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F1 S. 271 subsections (1)–(3) repealed, as regards disposals after April 19th 1971 by Finance Act 1971 (c. 68), ss. 56, 69(7), Sch. 14 Pt. IV and subsection (4) repealed by Finance Act 1977 (c. 36), s. 59, Sch. 9 Pt. VI.