Part II U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Business expansion scheme U.K.

F1 40D Election for sections 40A and 40B not to apply U.K.

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Textual Amendments

F1 Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(4)