Finance Act 2006 (c. 25)

Part 4 U.K. Real Estate Investment Trusts

General U.K.

F1 144 Regulations U.K.

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Textual Amendments

F1 S. 144 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(g), Sch. 3 Pt. 1 (with Sch. 2)

145 Commencement U.K.

F2 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Section 143 shall have effect in relation to accounting periods beginning on or after the day on which this Act is passed.

Textual Amendments

F2 S. 145(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(h), Sch. 3 Pt. 1 (with Sch. 2)