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SCHEDULES

Section 31.

SCHEDULE 3U.K. Advance corporation tax

Section 1 of the Provisional Collection of Taxes Act 1968U.K.

F11U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 10 of the Taxes Management Act 1970U.K.

F22U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 87 of the Taxes Management Act 1970U.K.

F33U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 87A of the Taxes Management Act 1970U.K.

F44U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 94 of the Taxes Management Act 1970U.K.

F55U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 3 para. 5 repealed (with effect as mentioned in s. 117, Sch. 27 Pt. III(28), Note) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)

Section 109 of the Taxes Management Act 1970U.K.

6(1)Section 109 of the M1Taxes 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.

Marginal Citations

Section 13 of the Taxes Act 1988U.K.

F67U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6Sch. 3 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Section 14 of the Taxes Act 1988U.K.

F78U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 75 of the Taxes Act 1988U.K.

F89U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8Sch. 3 para. 9 repealed (with effect in accordance with s. 42 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(3)

Section 116 of the Taxes Act 1988U.K.

F910U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Sch. 3 para. 10 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Section 238 of the Taxes Act 1988U.K.

F1011U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 239 of the Taxes Act 1988U.K.

F1112U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 240 of the Taxes Act 1988U.K.

F1213U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 241 of the Taxes Act 1988U.K.

F1314U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 245 of the Taxes Act 1988U.K.

F1415U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 245A of the Taxes Act 1988U.K.

F1516U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 245B of the Taxes Act 1988U.K.

F1617U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 246 of the Taxes Act 1988U.K.

F1718U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 247 of the Taxes Act 1988U.K.

F1819U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 248 of the Taxes Act 1988U.K.

F1920U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 252 of the Taxes Act 1988U.K.

F2021U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 253 of the Taxes Act 1988U.K.

F2122U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 255 of the Taxes Act 1988U.K.

F2223U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 419 of the Taxes Act 1988U.K.

F2324U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F23Sch. 3 para. 24 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

Section 434 of the Taxes Act 1988U.K.

F2425U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 434C of the Taxes Act 1988U.K.

F2526U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 468Q of the Taxes Act 1988U.K.

F2627U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 490 of the Taxes Act 1988U.K.

F2728U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 497 of the Taxes Act 1988U.K.

F2829U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 498 of the Taxes Act 1988U.K.

F2930U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 499 of the Taxes Act 1988U.K.

F3031U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 703 of the Taxes Act 1988U.K.

F3132U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 704 of the Taxes Act 1988U.K.

F3233U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 705 of the Taxes Act 1988U.K.

F3334U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 797 of the Taxes Act 1988U.K.

F3435U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 802 of the Taxes Act 1988U.K.

F3536U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 813 of the Taxes Act 1988U.K.

F3637U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 826 of the Taxes Act 1988U.K.

F3738U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 832 of the Taxes Act 1988U.K.

F3839U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 835 of the Taxes Act 1988U.K.

F3940U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39Sch. 3 para. 40 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

Schedule 13 to the Taxes Act 1988U.K.

F4041U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Schedule 13A to the Taxes Act 1988U.K.

F4142U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Schedule 24 to the Taxes Act 1988U.K.

F4243U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Schedule 26 to the Taxes Act 1988U.K.

F4344U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Paragraph 8 of Schedule 4 to the Finance (No. 2) Act 1997U.K.

F4445U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Paragraph 9 of Schedule 4 to the Finance (No. 2) Act 1997U.K.

F4546U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Paragraph 18 of Schedule 4 to the Finance (No. 2) Act 1997U.K.

F4647U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Paragraph 23 of Schedule 4 to the Finance (No. 2) Act 1997U.K.

F4748U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments