756 Interpretation and construction of Chapter IV.U.K.
M1(1)In this Chapter—
[F1“company tax return” means a return required to be made under Schedule 18 to the Finance Act 1998;]
“trading company” means a company whose business consists wholly or mainly of the carrying on of a trade or trades.
(2)For the purposes of this Chapter—
(a)section 839 applies; and
(b)subsection (10) of section 783 applies as it applies for the purposes of that section.
(3)The following provisions of Part XI apply for the purposes of this Chapter as they apply for the purposes of that Part—
(a)F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)section 417(7) to (9);
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Textual Amendments
F1S. 756(1): definition of "company tax return" inserted (with effect in accordance with Sch. 17 para. 37 of the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 16; S.I. 1998/3173, art. 2
F2S. 756(3)(a) repealed (with effect in accordance with Sch. 31 para. 9(3) of the repealing Act) by Finance Act 2000 (c. 17), Sch. 31 para. 4(2)(a), Sch. 40 Pt. 2(14), Note
F3Words in s. 756(3) repealed (with effect in accordance with Sch. 31 para. 9(3) of the repealing Act) by Finance Act 2000 (c. 17), Sch. 31 para. 4(2)(b), Sch. 40 Pt. 2(14), Note
Marginal Citations
M1Source—1984 s.91