Paragraph 101

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 510A (tax treatment of European Economic Interest Groupings) as follows.

F1(2)

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(3)

In subsection (3) omit paragraph (b) and the “and” immediately before it.

F2(4)

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Annotations

F1: Sch. 1 para. 101(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2: Sch. 1 para. 101(4) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)