Section 83

Cross references

FA 2003, s. 177: further application of this Schedule to currency contracts and currency options.


ANTI-AVOIDANCE: CHANGE OF ACCOUNTING PERIOD

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1  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 544(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

Para. 1 omitted by CTA 2009, s. 1322 and Sch. 1, para. 544(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and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.


QUALIFYING CONTRACTS TO WHICH COMPANY CEASES TO BE PARTY BEFORE COMMENCEMENT DAY

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