C1C2C3PART VI COMPANY DISTRIBUTIONS, TAX CREDITS ETC
Pt. 6 modified by Gas Act 1986 (c. 44), s. 60(3) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 4 (with Sch. 15))
Pt. 6 modified by British Steel Act 1988 (c. 35), s. 11(7) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 55 (with Sch. 15))
F6F5Chapter VA Foreign Income Dividends
Pt. 6 Ch. 5A (ss. 246A-246Y) inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 1
Ss. 246A-246Y (Pt. 6 Ch. 5A) repealed (with effect in accordance with Sch. 6 para. 3(2)-(4) of the repealing Act) by Finance (No. 2) Act 1997 (c. 58), Sch. 6 para. 3(1), Sch. 8 Pt. 2(11), Note
Repayment or set-off of advance corporation tax
246N ACT to be repaid or set off against corporation tax liability.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
246P Notional foreign source advance corporation tax.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
246Q Repayment or set-off: supplementary.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
246R Supplementary claims.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 6 modified by Airports Act 1986 (c. 31), s. 77(3) (as substituted (with effect in accordance with s. 105(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 14 para. 3 (with Sch. 15))