Section 36 Deferred charges on gains before 31st March 1982.
United Kingdom
Schedule 4, which provides for the reduction of a deferred charge to F1corporation tax in respect of chargeable gains where the charge is wholly or partly attributable to an increase in the value of an asset before 31st March 1982, shall have effect.
Annotations
Textual amendments
- F1
Words in s. 36 substituted (with effect in accordance with Sch. 2 para. 76 of the amending Act) by Finance Act 2008 (c. 9), Sch. 2 para. 73