Modifications etc. (not altering text)
C1See Income and Corporation Taxes Act 1988 (c. 1, SIF:63:1), ss. 114–116— special rules for partnerships involving companies.
Modifications etc. (not altering text)
C2See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), ss. 21(2), 59— Pt. XI Ch. 1 to have effect to the exclusion of those sections (persons chargeable under Schs. A and D).
Textual Amendments
F1S. 271 subsections (1)–(3) repealed, as regards disposals after April 19th 1971 by Finance Act 1971 (c. 68), ss. 56, 69(7), Sch. 14 Pt. IV and subsection (4) repealed by Finance Act 1977 (c. 36), s. 59, Sch. 9 Pt. VI.