General GeneralF1
- 380When balancing adjustments are made
- 381Balancing events (on making an election)
- 382Requirements as to elections
- 383Proceeds from balancing events
- 384Exclusion of proportion of proceeds
Annotations
Textual amendments
- F1
Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)
Notes on Part 4
Modifications
- C1
Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)