PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER VI DISCONTINUANCE F2. . .
Annotations:
Amendments (Textual)
F3 Relief for post-cessation expenditure
Annotations:
Amendments (Textual)
F3
S. 109A and preceding cross-heading inserted (with effect in accordance with s. 90(7) of the amending Act) by Finance Act 1995 (c. 4), s. 90(1)
109A Relief for post-cessation expenditure.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 4 Ch. 6 heading repealed (with application in accordance with Sch. 27 Pt. 3(6) Note of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(6)