Income and Corporation Taxes Act 1988

[F1[F2767AA Change in company ownership: postponed corporation tax.U.K.

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Textual Amendments

F1Ss. 767A, 767B inserted (with effect in accordance with s. 135(6) of the amending Act) by Finance Act 1994 (c. 9), s. 135(1)

F2S. 767AA inserted (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1998 (c. 36), s. 114(1)

F3Ss. 767A-769 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 102, Sch. 3 Pt. 1 (with Sch. 2)