SCHEDULES

F1F1F2SCHEDULE 19C

Annotations:
Amendments (Textual)
F1

Sch. 19C repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 143, Sch. 3 Pt. 1 (with Sch. 2)

Part 2Application and interpretation

Qualifying companies

2

This Schedule applies in relation to any company which—

a

carries on a ring fence trade, or

b

is engaged in any activities with a view to carrying on a ring fence trade,

and in this Schedule any such company is referred to as a “qualifying company”.