There are currently no known outstanding effects for the Income Tax Act 2007, Paragraph 504.
504(1)Amend section 250 (receipts relating to post-cessation expenditure) as follows.U.K.
(2)In subsection (1) for “section 109A of ICTA” substitute “ section 96 of ITA 2007 ”.
(3)In subsection (2)—
(a)in paragraph (a) for “section 109A(2)(a) or (b) of ICTA” substitute “ section 97(2) or (3) of ITA 2007 ”,
(b)in paragraph (b) for “section 109A(2)(c) of ICTA” substitute “ section 97(4) of ITA 2007 ”, and
(c)in paragraph (c) for “section 109A(2)(d) of ICTA” substitute “ section 97(5) of ITA 2007 ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
