Section 63(2)

PENALTIES IN CONNECTION WITH RETURNS ETC.

1  [Amends TMA 1970, s. 98, Table.]

ENTERPRISE INVESTMENT SCHEME

2  [Repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2.]

History

Para. 2 repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 2, with effect in relation to shares issued after 5 April 2007.


LOSS RELIEF

3  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

Para. 3 repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years.

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