The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 No. 954

PART 2 CONSEQUENTIAL AMENDMENTS TO PRIMARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008

The Finance Act 1993 (c. 34)

Meaning of “accounts” and other expressions

19.  In section 92E(1) of the Finance Act 1993(1)—

(a) in paragraph (a) for “Part 7 of the Companies Act 1985 or Part 8 of the Companies (Northern Ireland) Order 1986” substitute “Part 15 of the Companies Act 2006”;

(b) in paragraph (c) for “Part 7 of the Companies Act 1985” substitute “Part 15 of the Companies Act 2006”.

(1)

Section 92E was inserted by paragraph 77 of Schedule 10 to the Finance Act 2004 (c. 12).