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Corporation Tax Act 2010

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Changes over time for: Cross Heading: Broadcasting Act 1996

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Point in time view as at 31/01/2013.

Changes to legislation:

Corporation Tax Act 2010, Cross Heading: Broadcasting Act 1996 is up to date with all changes known to be in force on or before 04 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. Help about Changes to Legislation

Broadcasting Act 1996U.K.

294(1)Schedule 7 to the Broadcasting Act 1996 (transfer schemes) is amended as follows.U.K.

(2)In paragraph 12(2) for “section 343 of the Taxes Act 1988 (company reconstructions” substitute “ Chapter 1 of Part 22 of the Corporation Tax Act 2010 (transfers of trade ”.

(3)In paragraph 16 for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.

(4)In paragraph 20(1) for “subsection (1) or (2) of section 410 of the Taxes Act 1988” substitute “ section 154(3) or 155(3) of the Corporation Tax Act 2010 ”.

(5)In paragraph 20(2) for “for the purposes of paragraph 5B of Schedule 18 to the Taxes Act 1988” substitute “ within the meaning given by section 173 of the Corporation Tax Act 2010 ”.

(6)In paragraph 22(1) for “Section 779 of the Taxes Act 1988” substitute “ Sections 838 and 839 of the Corporation Tax Act 2010 ”.

(7)In paragraph 22(2)—

(a)for “section 779 of the Taxes Act 1988” substitute “ section 835 or 836 of the Corporation Tax Act 2010 ”, and

(b)for “that section” substitute “ section 847 of the Corporation Tax Act 2010 ”.

(8)In paragraph 23(1) for “Section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.

(9)In paragraph 23(3) for “section 780 of the Taxes Act 1988” substitute “ Chapter 2 of Part 19 of the Corporation Tax Act 2010 ”.

(10)In paragraph 24(1)—

(a)for “section 781 of the Taxes Act 1988” substitute “ Chapter 4 of Part 19 of the Corporation Tax Act 2010 ”, and

(b)for “an asset” substitute “ a relevant asset ”.

(11)In paragraph 24(2)—

(a)for “Section 782 of the Taxes Act 1988” substitute “ Section 865 of the Corporation Tax Act 2010 ”, and

(b)in paragraph (b)(ii) for “an asset” substitute “ a relevant asset ”.

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