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Chapter 6 Supplementary provisionsF1

  1. Giving effect to allowances and charges
  2. Meaning of “freehold interest”, “lease” etc.

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)