PART VI U.K. COMPANY DISTRIBUTIONS, TAX CREDITS ETC

CHAPTER V U.K. ADVANCE CORPORATION TAX AND FRANKED INVESTMENT INCOME

[F1 245A Restriction on application of section 240 in certain circumstances. U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Ss. 245A, 245B inserted (in relation to changes in ownership on or after 14 March 1989) by Finance Act 1989 (c. 26), s. 98

F2 S. 245A repealed (with effect in accordance with Sch. 3 para. 16(2) of the repealing Act) by Finance Act 1998 (c. 36), Sch. 3 para. 16(1), Sch. 27 Pt. 3(2), Note