Section 164 Limits on relief for expenses.

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

Subject to subsection (6) below, this section has effect in relation to accounting periods beginning on or after 1st January 1996.

F5(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: S. 164(1) repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
F2: S. 164(2) repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)
F3: S. 164(3) repealed (with effect in accordance with reg. 1 of the amending S.I.) by The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271), reg. 1, Sch. Pt. 1
F4: S. 164(4) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 24(2)
F5: S. 164(6) repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)