Part 5 Supplementary provisionsF1
Repealed
- Transfer of business within a group
- Relationship between relief and other deductions: priority of deductions under SIP code
- Relationship between relief and other deductions: exclusion of other deductions
- Meaning of “employment”
- Acquisition of shares pursuant to option after death of employee or recipient
- Meaning of “group company” and “parent company”
- Meaning of “consortium” and “commercial association of companies”
- Minor definitions
- Index of defined expressions
Annotations
Textual amendments
- F1
Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)