Related HMRC Manuals

26(1)  [ICTA 1988, s. 13AA ceases to have effect.]

26(2)  [ICTA 1988, s. 13AB and Sch. A2 cease to have effect.]

26(3)  [Amends ICTA 1988, s. 13A(1).]

26(4)  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

26(5)  [Repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

26(6)  [Amends FA 1989, Sch. 12, para. 1(a).]

26(7)  [Amends FA 1998, Sch. 18, para. 8(1).]

26(8)  The amendments made by this section have effect for the financial year 2006 and subsequent financial years (but see also subsections (9) to (11)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.