Version Superseded: 01/04/2010
Point in time view as at 30/11/2003. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2002, Section 107.
(1)Schedule 12 to the Finance (No. 2) Act 1992 (c. 48) is amended is follows.
(2)In paragraph 3 (taxation of certain receipts under Case VI of Schedule D) omit paragraph (c) of sub-paragraph (3) (which has become unnecessary because no interest or dividends any longer fall within it).
(3)At the end of paragraph 3, insert—
“(5)This paragraph and paragraph 4 below have effect for the purposes of corporation tax notwithstanding anything in section 80(5) of the Finance Act 1996 (matters to be brought into account in the case of loan relationships only under Chapter 2 of Part 4 of that Act).”.
(4)In paragraph 4 (relief from tax) omit sub-paragraph (3) (which provides for deductions from sums excluded from paragraph 3(2) by paragraph 3(3)(c)).
(5)The amendments made by this section have effect in relation to accounting periods beginning on or after 1st October 2002.
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