Paragraph 29

(1)

Section 594 (no tax credits for original owner under repo) is amended as follows.

(2)

In subsection (1)—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

in paragraph (b), omit “UK”,

(c)

in paragraph (d)—

F2(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

omit “UK”, and

F3(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 12 para. 29(2)(a) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)
F2: Sch. 12 para. 29(2)(c)(i) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)
F3: Sch. 12 para. 29(2)(d) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)
F4: Sch. 12 para. 29(3) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 33(2)