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Corporation Tax Act 2010

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Changes to legislation:

Corporation Tax Act 2010, Paragraph 285 is up to date with all changes known to be in force on or before 07 January 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

This section has no associated Explanatory Notes

285U.K.In the following provisions of the Value Added Tax Act 1994, for “section 839 of the Taxes Act” substitute “ section 1122 of the Corporation Tax Act 2010 ”

(a)section 43(2C)(b) (groups of companies),

(b)paragraph 1(4) of Schedule 6 (valuation: special cases),

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)in Part 2 of Schedule 8 (zero-rating), Note (4B) to Group 8 (transport),

(e)in Part 2 of Schedule 9 (exemptions)—

(i)Note (6) to Group 2 (insurance), and

(ii)Note (17) to Group 10 (sports etc), and

(f)paragraph 34(2) of Schedule 10 (buildings and land).

Textual Amendments

F1Sch. 1 para. 285(c) repealed (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 132(i) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

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