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Changes over time for: Paragraph 8


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 19/07/2006
Status:
Point in time view as at 24/07/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 8.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
8(1)The amount of tax payable for an accounting period is calculated as follows.U.K.
[1BAny relief under Part. 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief)]
2Any double taxation relief under section 788 or 790 of that Act.
3Any set off for advance corporation tax under section 239 of that Act or under regulations made under section 32 of this Act.
[1AAny sum chargeable under section 501A(1) of that Act (supplementary charge in respect of ring fence trades).]
2Any sum chargeable under section 747(4)(a) of that Act (tax on profits of a controlled foreign company).
(2)Except as otherwise provided, references in this Schedule to the amount of tax payable by a company for an accounting period are to the amount shown in the company’s self-assessment as the amount payable.
Yn ôl i’r brig