Paragraph 7A F1

United Kingdom

References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a F2... F3UK property business include references to an amount brought into account as a receipt of an overseas property business.

Annotations

Textual amendments

F1: Sch. 8 para. 7A substituted (with effect in accordance with s. 38 of the amending Act) by Finance Act 1998 (c. 36), Sch. 5 para. 63(5) (with Sch. 5 para. 73)
F2: Words in Sch. 8 para. 7A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 388(6), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F3: Words in Sch. 8 para. 7A inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 451(5) (with Sch. 2)

Notes on Schedule 8

Modifications

C1: Sch. 8 modified (with effect in accordance with s. 39(4)(a)(5) of the amending Act) by Finance Act 1995 (c. 4), s. 39(3), Sch. 6 para. 37

Notes on Exclusion of premiums taxed as receipts of a property business etc.

Textual amendments

F1: Words in Sch. 8 para. 5 cross-heading substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 388(3) (with Sch. 2 Pts. 1, 2)