PART XI CLOSE COMPANIES
F9CHAPTER III APPORTIONMENT OF UNDISTRIBUTED INCOME ETC.
Annotations:
Amendments (Textual)
F1423 Apportionment of certain income, deductions and interest.
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F2424 Exclusions from section 423.
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F3425 Manner of apportionment.
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F4426 Charge to income tax where apportionment is to an individual.
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F5427 Reduction of charge under section 426 in certain cases.
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F6428 Increase of apportioned sum etc. by reference to ACT.
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F7429 Payment and collection of income tax.
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F8430 Consequences of apportionment: ACT.
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Pt. 11 Ch. 3 (ss. 423-430) repealed (with effect in accordance with s. 103(1) of the repealing Act) by Finance Act 1989 (c. 4), Sch. 17 Pt. 5, Note 4 (with s. 103(2))