Part 3 Other supplementary provisions
United Kingdom
- Carry forward of excess NCDs
- Definition of a group
- Accounting period treated as ending if company ceases to be a member of a group
- Treatment of distributions made otherwise than in an accounting period
- Holding companies treated as carrying on a business
- Interpretation
Notes on Schedule A2
Textual amendments
- F1
Sch. A2 repealed (with effect in accordance with s. 26(8)-(11) of the repealing Act) by Finance Act 2006 (c. 25), s. 26(2), Sch. 26 Pt. 3(1), Note
- F2
Sch. A2 inserted (with effect in accordance with s. 28(4)(5) of the amending Act) by Finance Act 2004 (c. 12), s. 28(2)(6), Sch. 3