Related Commentary  Related CasesRelated HMRC Manuals

393A  [Omitted by CTA 2010, s. 1177 and Sch. 1, para. 34 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

Chapter II of Part X (of which s. 393A formed a part) omitted by CTA 2010, s. 1177 and Sch. 1, para. 34 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income and capital gains tax purposes for the tax year 2010–11 and subsequent tax years, subject to transitional provisions in CTA 2010, s. 1180 and Sch. 2, para. 18.

Notes

S. 393A rewritten for corporation tax purposes as follows:

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.