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Paragraph 89

United Kingdom

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

(1)

Amend section 109A (relief for post-cessation expenditure) as follows.

(2)

Omit subsection (3).

(3)

In subsection (4) omit the unnumbered paragraph beginning with “If any sum”.

(4)

In subsection (4A) omit the unnumbered paragraph beginning with “If any sum”.

(5)

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

(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Sch. 1 para. 89(5)(6) repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1031, 1034, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)