Section 104

THE TAXES MANAGEMENT ACT 1970 (C. 9)

1(1)  [Amends TMA 1970, s. 87A(4A).]

1(2)  [Repealed by FA 1998, s. 165 and Sch. 27, Pt. III(2).]

History

Para. 1(2) repealed with effect for any “earlier period” (TMA 1970, s. 87A(4B)) beginning on or after 6 April 1999, by FA 1998, s. 165 and Sch. 27, Pt. III(2).


THE TAXES ACT 1988

5  [Repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

Para. 5 repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and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.

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