SCHEDULES
SCHEDULE 30

Double taxation relief

Allocation of expenses etc in a computation under Case I of Schedule D
18
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2
In consequence of the provision made by subsection (11) of the section 804C inserted into the Taxes Act 1988 by sub-paragraph (1), in section 82 of the Finance Act 1989 (calculation of profits of insurance company in respect of its life assurance business) in subsection (1)(a) (amounts to be taken into account as an expense) omit “or foreign tax".
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4
This paragraph has effect in relation to periods of account beginning on or after 1st April 2000.
1989 c. 26.
Sch. 30 para. 18(3) repealed (10.7.2003) (with effect in accordance with Sch. 43 Pt. 3(12) Note 1 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(12)
Sch. 30 para. 18(1) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)