Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 15 U.K. Loan relationships: savings and transitional provisions

Part I U.K. Corporation tax

[F1 Adjustment of opening value where new accounting basis adopted as from an accounting period beginning on 1st April 1996] U.K.

Textual Amendments

F1 Sch. 15 para. 3A and crossheading inserted (19.3.1997 with effect as mentioned in Sch. 13 para. 7 of the amending Act) by 1997 c. 15, s. 83(6), Sch. 13 para. 3

F2 F3 3A U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 15 para. 3A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(2)(c), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

F3 Sch. 15 para. 3A and crossheading inserted (19.3.1997 with effect as mentioned in Sch. 13 para. 7 of the amending Act) by 1997 c. 15, s. 83(6), Sch. 13 para. 3