- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1996
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Rhagor o Adnoddau
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Point in time view as at 19/07/2007.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 1A.
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[F11A(1)The credits and debits to be brought into account for the purposes of this Chapter shall not include any credits or debits relating to [F2liabilities of an insurance company within paragraph (a) of the definition of “liabilities” in section 431(2) of the Taxes Act 1988.]U.K.
(2)Nothing in section 80(5) of this Act prevents an amount which, by virtue of sub-paragraph (1) above, is not brought into account for the purposes of this Chapter from being brought into account for the purposes of corporation tax apart from this Chapter.]
Textual Amendments
F1Sch. 9 para. 1A and cross-heading inserted (24.7.2002 with effect as mentioned in s. 82(2) of the amending Act) by Finance Act 2002 (c. 23), s. 82(1), Sch. 25 Pt. 1 para. 21
F2Words in Sch. 9 para. 1A(1) substituted (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 6(3)
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