Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: Partnerships is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
17F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)In section 131 of FA 2004 (companies in partnership), insert at the end—
“(10)Subsection (4) does not apply if and to the extent that the chargeable amount is brought into account under section 91H or 91I of the Finance Act 1996.”
(3)The amendments made by this paragraph have effect in relation to returns arising on or after 12 March 2008.
Textual Amendments
F1Sch. 22 para. 17(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
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