Part 2 Income tax, corporation tax and capital gains tax

Section 420(5)(d).

In section 424(1), paragraph (c) and the word “or” before it.

Section 88(4)(a).

In Schedule 1, paragraph 55(b).

Section 349B(4)(b).

Sections 468H to 468Q.

Section 373(4) and (6).

Section 376(4) and (6).

Paragraph 151(2) of Schedule 1.

Paragraph 350(2) and (3) of Schedule 1.

In section 125(1), the words “and shall not be a charge on income for the purposes of corporation tax”.

Section 338A(2)(a) and (4).

Section 338B.

In section 402(6)(b), the words “or a charge on income”.

Section 434A(2)(a)(i).

In section 487(3), the words “or be treated for those purposes as a charge on income”.

In section 494—

1. (a)

   in subsection (1), the words “Section 338 of this Act and”;

2. (b)

   subsection (3).

In section 494A—

1. (a)

   in subsection (2), paragraph (b) and the word “or” before it;

2. (b)

   in subsection (3), paragraph (b) and the word “and” before it.

In Schedule 28AA—

1. (a)

   in paragraph 7A(2)(b), the words “or charges on income”;

2. (b)

   in paragraph 7C(2)(b), the words “or charges on income”.

In section 171A(5)(b), the words “or a charge on income”.

In section 179A(11)(b), the words “or a charge on income”.

In section 18, paragraph (c) of the Case III of Schedule D substituted by subsection (3A).

Section 43C(1).

Section 43E(1)(a) and (b).

In section 730—

1. (a)

   subsection (1)(c);

2. (b)

   subsection (2A);

3. (c)

   in subsection (8), the words from “and for the purpose” onwards.

In section 97—

1. (a)

   in subsection (2), paragraph (b) and the word “but” before it, and

2. (b)

   subsections (3) and (3A).

Section 100(4) to (6), (8) and (13).

In Schedule 9—

1. (a)

   in paragraph 1A(1), paragraph (b) and the word “or” before it;

2. (b)

   paragraph 11(5);

3. (c)

   in paragraph 15(4A), paragraph (b) and the word “and” before it.

In section 430(6), the word “and” before the entry relating to section 443(1).

In Schedule 1, paragraph 300(5).

In Schedule 9—

1. (a)

   in paragraph 2(1B), the words “, but not a CIS-based close company,”, the word “or” preceding paragraph (c) and the words after paragraph (c);

2. (b)

   in paragraph 18(1), paragraph (aa), and paragraph (c) and the word “and” preceding it;

3. (c)

   in paragraph 18(4), the word “and” preceding the definition of “participator”.

In section 76(8), in the second sentence, the word “or” at the end of paragraph (a).

In section 431(2), the definition of “long-term liabilities”.

Section 82C(4), (5), (8) and (9).

In section 83A(2), the words from “Paragraph (b) above” to the end of the subsection.

In section 88(3A), the word “and” at the end of paragraph (a).

In Schedule 6—

1. (a)

   in paragraph 1(2)(b), the definitions of ”liabilities“ and “value”;

2. (b)

   paragraph 2.

Section 173.

In section 182(1)(a), “(so far as not provided for by Schedule 19 to this Act)”.

Schedule 19.

Section 221.

In section 229(1)(a), “(so far as not provided for by Schedule 19 to the 1993 Act as applied by section 221 above)”.

In Schedule 21, paragraphs 9 and 10.

Section 349B(3)(g) and (h).

Section 512.

In section 271(7)—

1. (a)

   the words “, the United Kingdom Atomic Energy Authority”;

2. (b)

   the words “and the National Radiological Protection Board”;

3. (c)

   the words from “; and for the purposes” to the end of the subsection.