Part II

Income Tax, Corporation Tax and Capital Gains Tax
Chapter I

General

Business expansion scheme

Election for sections 40A and 40B not to apply
40D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)