Finance Act 1989 (c. 26)

SCHEDULES

SCHEDULE 12 U.K. Close Companies

Part II U.K. Amendments Connected with Repeal of Chapter III of Part XI of Taxes Act1988

The Income and Corporation Taxes Act 1988 (c.1) U.K.

13 F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This paragraph shall have effect in relation to accounting periods beginning after 31st March 1989.

Textual Amendments

F1 Sch. 12 para. 13(1)-(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)