OpenLegislation

Part 1 Restrictions on circumstances in which relief may be obtainedF1

Repealed

  1. Section 42 of the Finance (No.2) Act 1992 (c. 48)
  2. Section 101 of the Finance Act 2002 (c. 23)
  3. Section 138 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
  4. Section 139 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
  5. Section 140 of the Income Tax (Trading and Other Income) Act 2005 (c. 5)
  6. Meaning of “disqualifying deduction”
  7. Transitional provision for films in production

Annotations

Textual amendments

F1

Sch. 3 repealed (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)