Section 6 The charge to corporation tax and exclusion of income tax and capital gains tax.

United Kingdom

(1)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

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(3)

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(4)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4A)

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(5)

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Annotations

F1: S. 6(1)-(3) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 2(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2: S. 6(4) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 2, Sch. 3 Pt. 1 (with Sch. 2)
F3: S. 6(4A) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 6 (with Sch. 2)
F4: S. 6(4A) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 2(4), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F5: S. 6(5) repealed (1.4.2010 with effect in accordance with s. 381(1) of the repealing Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7 para. 36, Sch. 10 Pt. 12 (with Sch. 9 Pt. 1)