Corporation Tax Act 2010

Finance Act 1989 U.K.

212 U.K. The Finance Act 1989 is amended as follows.

F1 213 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 1 para. 213 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(t)

F2 214 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 1 para. 214 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(t)

215 U.K. Omit section 102 (surrender of tax refund etc within group).

216 U.K. In paragraph 16(2) of Schedule 5 (employee share ownership trusts)—

(a) in paragraph (a) for “same meaning as in section 417(3) and (4) of the Taxes Act 1988” substitute “ meaning given by section 448 of the Corporation Tax Act 2010 ”, and

(b) in paragraph (c) for “same meaning as in Part XI of the Taxes Act 1988” substitute “ meaning given by section 454 of the Corporation Tax Act 2010 ”.

217 U.K. In Schedule 12 (close companies) omit paragraphs 1, 3 and 4.