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Paragraph 64

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

CTA 2010 is amended as follows.

(2)

Omit—

(a)

section 31(1) (companies with small profits: power to obtain information),

(b)

section 465(1) (close companies: power to obtain information),

(c)

section 728 (provision of information about ownership of shares etc),

(d)

section 1046(5) to (7) (information about purchase by unquoted trading company of its own shares),

(e)

section 1097 (information about person for whom chargeable payment is received), and

(f)

section 1102(2) (non-qualifying distributions etc: additional information).

F1(3)

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Annotations

Textual amendments

F1

Sch. 23 para. 64(3) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 69(a)

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)