Section 42

History

Sch. 1A inserted by FA 1994, s. 196 and Sch. 19, para. 35 and amended by FA 1995, s. 107(11) and Sch. 20 in so far as it relates to income tax and capital gains tax, as respects the year 1996–97 and subsequent years of assessment and, in so far as it relates to corporation tax, as respects accounting periods ending on or after 1 July 1999, the appointed day for the purposes of corporation tax self-assessment by virtue of FA 1994, s. 199(2), (3) and SI 1998/3173 (C. 78).

Cross references

CTA 2010, s. 9A: Sch. 1A does not apply to an election under CTA 2010, s. 9A made before 19 July 2011 (FA 2011, s. 34 and Sch. 7, para. 8(4)).

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