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Part 3 Special rules for certain casesF1

Repealed

  1. 6No adjustment for certain expenses previously brought into account
  2. 7Cases where adjustment not required until asset realised or written off
  3. 8Change from realisation basis to mark to market
  4. 9Election for spreading where paragraph 8 applies
  5. 10Application of paragraphs 8 and 9 in case of transfer of insurance business
  6. 11Paragraph 11
  7. 12Paragraph 12

Annotations

Textual amendments

F1

Sch. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 540, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)