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15  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 8 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

S. 15 omitted by CTA 2009, s. 1322 and Sch. 1, para. 8 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and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

The rewritten income tax provisions are located as follows:

S. 15(1) (Sch. A, para. 1(1)): ITTOIA 2005, s. 264, 266(1), 268 and 269(1).

S. 15(1) (Sch. A, para. 1(2)): ITTOIA 2005, s. 264.

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