Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter II

Other provisions

Groups and group relief

Civil penalties: incorrect certificates
101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 6 para. 101 heading substituted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 2 para. 12(7)
S. 101 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(a)