Section 106D Capital receiptsF1
United Kingdom
Section 106C does not apply in relation to the relevant act if subsection (4) or (5) of section 96A F2(capital receipts under, or after leaving, cash basis) applies in relation to that act.
Annotations
Textual amendments
- F1
Pt. 2 Ch. 6A inserted (with effect in accordance with Sch. 4 paras. 56, 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 23
- F2
Words in s. 106D substituted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 6