Section 36

Cross references

SI 1992/58, Sch. 2, para. 13: disapplication of Sch. 4 in relation to reorganisation of port authorities.

Statements of Practice

SP 8/92: Revenue’s practice for dealing with valuation of assets where a claim to gifts hold-over relief has been made.


APPLICATION OF SCHEDULE

A1  This Schedule applies only for the purposes of corporation tax.

History

Para. A1 inserted by FA 2008, s. 8 and Sch. 2, para. 74(2) with effect in relation to disposals on or after 6 April 2008 and to which Sch. 4 would otherwise apply (FA 2008, Sch. 2, para. 76).


REDUCTION OF DEDUCTION OR GAIN

Related Commentary  Related HMRC Manuals

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