Section 91 Advance corporation tax: consequences of abolition.

United Kingdom

(1)

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(2)

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(3)

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(4)

In section 32(6) of the M1Finance Act 1998 (meaning of “unrelieved surplus advance corporation tax”), for “paragraph 11” substitute “ paragraph 12 ”.

(5)

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(6)

The amendment made by subsection (4) above shall be deemed always to have had effect.

Annotations

F1: S. 91(1)-(3) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F2: S. 91(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)