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53  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 20 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

History

S. 53 omitted by CTA 2009, s. 1322 and Sch. 1, para. 20 and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and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

Rewritten income tax provisions are now located as follows:

S. 53(1): ITTOIA 2005, s. 9(1).

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