Related Commentary  Related HMRC Manuals


In the heading to s. 830, the words “and designated areas”, which appeared after “Territorial sea”, omitted by SI 2009/2860, art. 3(4)(b), which came into force on 18 November 2009 but was deemed to have come into force on 1 April 2009, 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.

830(1)  [Omitted by CTA 2010, s. 1177 and Sch. 1, para. 119 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

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