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Part 5 Supplementary provisionsF1

Repealed

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Sch. 23 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 566, Sch. 3 Pt. 1 (with Sch. 2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