Section 41

1  [Omitted by FA 2012, s. 146 and Sch. 16, para. 247(b)(iv).]

History

Para. 1 omitted by FA 2012, s. 146 and Sch. 16, para. 247(b)(iv), with effect in relation to accounting periods beginning on or after 1 January 2013 (FA 2012, s. 148) but subject to transitional provisions in FA 2012, Sch. 17. Where an accounting period would otherwise straddle 1 January 2013, it is deemed to end on 31 December 2012 (FA 2012, s. 149).

Former para. 1(2)(b) partially repealed by FA 2007, s. 114 and Sch. 27, Pt. 2(7) with effect:

for the purposes of corporation tax, for periods of account of insurance companies beginning on or after 1 January 2007; and

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