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Schedule 28A Change in ownership of company with investment business: deductionsF1F2F3

United Kingdom

  1. ISignificant increase in company capital
  2. IIAmounts in issue for purposes of section 768B
  3. IIIApportionment for purposes of section 768B
  4. IVExcess overdue interest
  5. IVDisallowed debits and non-trading deficits
  6. VAmounts in issue for purposes of section 768C
  7. VIApportionment for purposes of section 768C

Annotations

Textual amendments

F1

Sch. 28A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 149, Sch. 3 Pt. 1 (with Sch. 2)

F2

Sch. 28A inserted (with effect in accordance with Sch. 26 para. 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 26 para. 3

F3

Sch. 28A heading substituted (28.9.2004 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), art. 2, Sch. para. 39(11)