Corporation Tax Act 2010

Finance Act 1991 U.K.

221 U.K. The Finance Act 1991 is amended as follows.

222 (1) Omit sections 62 to 65 (abandonment guarantees and abandonment expenditure). U.K.

(2) Sub-paragraph (1) has effect for corporation tax purposes only.

223 U.K. In section 104(3) (abandonment guarantees) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.

224 U.K. In section 112(7)(b) (apportionment of consideration for stamp duty purposes) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.