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Chapter I CANCELLATION OF CORPORATION TAX ADVANTAGES FROM CERTAIN TRANSACTIONS IN SECURITIESF1F2

United Kingdom

  1. 703Cancellation of corporation tax advantage.
  2. 704The prescribed circumstances.
  3. 705Appeals against Board’s notices under section 703.
  4. 705AStatement of case by tribunal for opinion of High Court.
  5. 705BProceedings in Northern Ireland.
  6. 706The tribunal.
  7. 707Procedure for clearance in advance.
  8. 708Power to obtain information.
  9. 709Meaning of “corporation tax advantage” and other expressions.

Annotations

Textual amendments

F1

Pt. 17 Ch. 1 (ss. 703-709) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 94, Sch. 3 Pt. 1 (with Sch. 2)

F2

Words in Pt. 17 Ch. 1 heading substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 153 (with Sch. 2)