Related Commentary  Related HMRC Manuals

1068  [Omitted by FA 2013, s. 35 and Sch. 15, para. 15.]

History

S. 1068 omitted by FA 2013, s. 35 and Sch. 15, para. 15, with effect in relation to expenditure incurred on or after 1 April 2016, subject to transitional provisions allowing earlier effect in FA 2013, Sch. 15, para. 29.

In former s. 1068(1), “, B” before “and C” omitted by FA 2012, s. 20 and Sch. 3, para. 5(2)(a) with effect in relation to accounting periods ending on or after 1 April 2012.

Former s. 1068(3) omitted by FA 2012, s. 20 and Sch. 3, para. 5(2)(b) with effect in relation to accounting periods ending on or after 1 April 2012.

Origin

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