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Section 117A Assets that are not qualifying corporate bonds for corporation tax purposes.F1

United Kingdom Repealed

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Annotations

Textual amendments

F1

Ss. 117A, 117B repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(10)

Notes on Part IV

Modifications

C1

Pt. IV: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)