Section 31.
SCHEDULE 3U.K. Advance corporation tax
Section 1 of the Provisional Collection of Taxes Act 1968U.K.
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Section 10 of the Taxes Management Act 1970U.K.
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Section 87 of the Taxes Management Act 1970U.K.
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Section 87A of the Taxes Management Act 1970U.K.
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Section 94 of the Taxes Management Act 1970U.K.
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Section 109 of the Taxes Management Act 1970U.K.
6(1)Section 109 of the Taxes Management Act 1970 (corporation tax on close company in connection with loans to participators etc) shall be amended as follows.U.K.
(2)In subsection (3A) (interest under section 87A on so much of tax under section 419 of Taxes Act 1988 as is referable to amount of loan or advance repaid shall not be payable in respect of any period after repayment made)—
(a)after “If" there shall be inserted “ (a) ”;
(b)after “principal Act," there shall be inserted “or
(b)there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,”;
(c)after “amount repaid" there shall be inserted “ , released or written off ”; and
(d)after “the repayment was made" there shall be inserted “ or the release or writing off occurred ”.
(3)This paragraph has effect in relation to the release or writing off of the whole or part of a debt on or after 6th April 1999.
Section 13 of the Taxes Act 1988U.K.
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Section 14 of the Taxes Act 1988U.K.
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Section 75 of the Taxes Act 1988U.K.
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Section 116 of the Taxes Act 1988U.K.
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Section 238 of the Taxes Act 1988U.K.
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Section 239 of the Taxes Act 1988U.K.
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Section 240 of the Taxes Act 1988U.K.
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Section 241 of the Taxes Act 1988U.K.
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Section 245 of the Taxes Act 1988U.K.
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Section 245A of the Taxes Act 1988U.K.
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Section 245B of the Taxes Act 1988U.K.
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Section 246 of the Taxes Act 1988U.K.
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Section 247 of the Taxes Act 1988U.K.
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Section 248 of the Taxes Act 1988U.K.
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Section 252 of the Taxes Act 1988U.K.
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Section 253 of the Taxes Act 1988U.K.
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Section 255 of the Taxes Act 1988U.K.
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Section 419 of the Taxes Act 1988U.K.
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Section 434 of the Taxes Act 1988U.K.
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Section 434C of the Taxes Act 1988U.K.
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Section 468Q of the Taxes Act 1988U.K.
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Section 490 of the Taxes Act 1988U.K.
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Section 497 of the Taxes Act 1988U.K.
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Section 498 of the Taxes Act 1988U.K.
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Section 499 of the Taxes Act 1988U.K.
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Section 703 of the Taxes Act 1988U.K.
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Section 704 of the Taxes Act 1988U.K.
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Section 705 of the Taxes Act 1988U.K.
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Section 797 of the Taxes Act 1988U.K.
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Section 802 of the Taxes Act 1988U.K.
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Section 813 of the Taxes Act 1988U.K.
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Section 826 of the Taxes Act 1988U.K.
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Section 832 of the Taxes Act 1988U.K.
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Section 835 of the Taxes Act 1988U.K.
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Schedule 13 to the Taxes Act 1988U.K.
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Schedule 13A to the Taxes Act 1988U.K.
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Schedule 24 to the Taxes Act 1988U.K.
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Schedule 26 to the Taxes Act 1988U.K.
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Paragraph 8 of Schedule 4 to the Finance (No. 2) Act 1997U.K.
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Paragraph 9 of Schedule 4 to the Finance (No. 2) Act 1997U.K.
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Paragraph 18 of Schedule 4 to the Finance (No. 2) Act 1997U.K.
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Paragraph 23 of Schedule 4 to the Finance (No. 2) Act 1997U.K.
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