Section 75

INTRODUCTORY

1  Part XVI of the Taxes Act 1988 shall be amended as follows.

LIMITED INTERESTS IN RESIDUE

2  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

Para. 2 repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax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


ABSOLUTE INTERESTS IN RESIDUE

3(1)  [Substitutes ICTA 1988, s. 696(3)–(3B) for former s. 696(3).]

3(2)  [Substitutes ICTA 1988, s. 696(5).]

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.