Finance Act 2008, Paragraph 74 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
74(1)Schedule 4 (deferred charges on pre-31 March 1982 gains) is amended as follows.U.K.
(2)Before paragraph 1 insert—
A1This Schedule applies only for the purposes of corporation tax.”
(3)In paragraph 2(5), omit—
(a)“, 162, 165”, and
(b)“of this Act and section 79 of the Finance Act 1980”.
(4)In paragraph 4(2), omit “168 (as modified by section 67(6)),”.
(5)In paragraph 9(1), omit—
(a)in paragraph (b), “in the case of a disposal made by, or a gain treated as accruing to, a person chargeable to corporation tax,”,
(b)paragraph (c), and
(c)“or (as the case may be) on or before such later date”.
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