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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 247
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247(1)Amend section 797A (foreign tax on items giving rise to a non-trading credit: loan relationships) as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (2)—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)omit “and gains”.
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Textual Amendments
F1Sch. 1 para. 247(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F2Sch. 1 para. 247(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
F3Sch. 1 para. 247(4)-(8) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
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