Related CasesRelated HMRC Manuals

348  [Omitted by ITA 2007, s. 1027 and Sch. 1, para. 54 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 1.]

History

S. 348 omitted by ITA 2007, s. 1027 and Sch. 1, para. 54 and repealed by ITA 2007, s. 1031 and Sch. 3, Pt. 1 with effect in relation to accounting periods ending after 5 April 2007.

Notes

Rewritten income tax provisions are now located as follows:

S. 348(1): ITA 2007, s. 24(2), 448(1), (2), (4), 449(1), (2), (5), 505(1), (2), 848(1), 900(1), (2), 901(1), (3), (4), 942(1), (2), (3), 964(1), (3), (4), 1025(1), (2), (4).

S. 348(1): ITTOIA 2005, s. 426, 550, 602, 618 and 686(1).

S. 348(1A): ITA 2007, s. 899(2), (3), (4), (5), 941(3), (5).

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