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91A  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 417 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

S. 91A omitted by CTA 2009, s. 1322 and Sch. 1, para. 417 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and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.

Notes

S. 91A rewritten as follows:

S. 91A(1): CTA 2009, s. 522(1), (3), 523(1), 524(1).

S. 91A(2): CTA 2009, s. 523(2).

S. 91A(2A): CTA 2009, s. 523(3).

S. 91A(3): CTA 2009, s. 534(1).

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