PartnershipsU.K.
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F1Sch. 22 para. 17(1) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)