Section 38

[Omitted by TIOPA 2010, s. 371 and Sch. 7, para. 8 and repealed by TIOPA 2010, s. 378 and Sch. 10, Pt. 12.]

History

Omitted by TIOPA 2010, s. 371 and Sch. 7, para. 8 and repealed by TIOPA 2010, s. 378 and Sch. 10, Pt. 12, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, for income tax and capital gains tax purposes for the tax year 2010–11 and subsequent tax years and for petroleum revenue tax purposes for chargeable periods beginning on or after 1 July 2010.

Notes

Sch. 15 rewritten as follows

Para. 2: TIOPA 2010, Sch. 7, para. 4.

Para. 4(1): TIOPA 2010, Sch. 7, para. 2, 3 and 4.

Para. 4(2): TIOPA 2010, Sch. 7, para. 2.

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