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506  [Omitted by CTA 2010, s. 1177 and Sch. 1, para. 73 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

S. 506 omitted by CTA 2010, s. 1177 and Sch. 1, para. 73 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income and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. 77.

Notes

S. 506 is rewritten for income tax purposes as follows:

S. 506(1): ITA 2007, s. 519, 543(1).

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