ANTI-AVOIDANCE: CHANGE OF ACCOUNTING PERIOD

25  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 541(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

Para. 25 omitted by CTA 2009, s. 1322 and Sch. 1, para. 541(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and capital gains tax purposes for the tax year 2009–10 and subsequent tax years.

Cross references

CTA 2009, Sch. 2, para. 57: the repeal by CTA 2009 of any provision in Sch. 23 to FA 2002 does not affect the power in s. 81, CTA 2009 so far as relating to that provision.

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