Related Commentary  Related HMRC Manuals

1083  [Omitted by FA 2013, s. 35 and Sch. 15, para. 19.]

History

S. 1083 omitted by FA 2013, s. 35 and Sch. 15, para. 19, 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.

Former s. 1083(4) omitted by FA 2012, s. 146 and Sch. 16, para. 191 in relation to accounting periods beginning on or after 1 January 2013 (FA 2012, s. 148) but subject to transitional provisions in FA 2012, Sch. 17. Where an accounting period would otherwise straddle 1 January 2013, it is deemed to end on 31 December 2012 (FA 2012, s. 149).

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