Paragraph 2
United Kingdom
This Schedule applies in relation to any company which—
(a)
carries on a ring fence trade, or
(b)
is engaged in any activities with a view to carrying on a ring fence trade,
and in this Schedule any such company is referred to as a “qualifying company”.
Notes on Schedule 19C
Textual amendments
- F1
Sch. 19C repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 143, Sch. 3 Pt. 1 (with Sch. 2)
- F2
Sch. 19C inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 154(11), Sch. 19