Section 54A Treatment of section 47, 49 and 49A arrangements as loans: Community Investment Tax ReliefF1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
S. 54A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 475(1), Sch. 3 Pt. 2 (with Sch. 1 para. 475(2), Sch. 2)