Finance Act 1995

4The following provisions of Part II of that Act shall cease to have effect except for the purpose of being applied by virtue of section 9 of that Act for the purposes of corporation tax, that is to say—

(a)sections 25 and 28 (deductions from rent);

(b)section 29 (sporting rights);

(c)section 31 (supplementary provisions);

(d)section 33 (allowance for excess expenditure in relation to agricultural land);

(e)sections 33A and 33B (rents and receipts received by connected persons and payments made by connected persons);

(f)subsection (5) of section 40 (application of Schedule A rules as to receipts and outgoings on sale of land); and

(g)section 41 (relief for rent not paid).