Finance Act 1991

F162 Expenditure on and under abandonment guarantees.U.K.

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Textual Amendments

F1Ss. 62-65 repealed for corporation tax purposes (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 222, Sch. 3 Pt. 2 (with Sch. 2) and repealed for all other purposes (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 186, Sch. 10 Pt. 6 (with Sch. 9 para. 1-9, 22)