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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- SCHEDULE 7
- Companies: general
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Companies: general
3(1)Subject to paragraph 4 below, advance corporation tax paid by a company shall not be set against its liability to corporation tax on any profits attributable to development gains and, accordingly, in section 85(6) of the [1972 c. 41.] Finance Act 1972 after the words " chargeable gains ", in both places where they occur, there shall be inserted the words " or development gains ".
(2)In subsection (8) of section 95 and subsection (3) of section 96 of the [1972 c. 41.] Finance Act 1972 (where the income of a company is defined for the purposes of those sections by reference to the said section 85(6)), after the words " section 85(6) above " there shall be added die words " as originally enacted ".
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