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838  [Omitted by CTA 2010, s. 1177 and Sch. 1, para. 129 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1.]

History

S. 838 omitted by CTA 2010, s. 1177 and Sch. 1, para. 129 and repealed by CTA 2010, s. 1181 and Sch. 3, Pt. 1, with effect for corporation tax purposes for accounting periods ending on or after 1 April 2010, and for income and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.

Notes

S. 838(1) rewritten for income tax as ITA 2007, s. 989.

S. 838 rewritten for corporation tax as follows:

S. 838(1): CTA 2010, s. 1154(1), (2), (3), (4).

S. 838(2): CTA 2010, s. 1154(5), 1155(1).

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