Related Commentary  Related CasesRelated HMRC Manuals

832  [Omitted by CTA 2010, s. 1177 and Sch. 1, para. 121 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

S. 832 omitted by CTA 2010, s. 1177 and Sch. 1, para. 121 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income and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.

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