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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Section 398G is up to date with all changes known to be in force on or before 12 February 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.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 398G:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
[F1398GTransfers into and out of AU.K.
This section has no associated Explanatory Notes
(1)Section 948 does not apply where A is the predecessor or the successor.
F2( 2 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(3) If any event occurs that requires A to bring the disposal value of plant or machinery into account under Part 2 of CAA 2001, that Part has effect as if the disposal value that A is required to bring into account were the higher of—
(a)the disposal value determined in accordance with that Part, and
(b)the ascribed value of the plant or machinery.
(4) Section 265 of CAA 2001 (successions) is subject to this section. ]]
Textual Amendments
F1 Ss. 398A-398G and cross-heading inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 6 (with Sch. 18 paras. 11-13)
F2S. 398G(2) omitted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 6 para. 6(2)
F3S. 398G(3)(4) substituted for s. 398G(3) (with effect in accordance with Sch. 6 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 6 para. 6(3)
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