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Finance Act 1998
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- UK Public General Acts
- 1998 c. 36
- SCHEDULE 3
- Section 240 of the...
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Changes over time for: Cross Heading: Section 240 of the Taxes Act 1988
Version Superseded: 31/01/2013
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- 31/07/1998- Amendment
- 28/07/2000
Point in time - 31/01/2013- Amendment
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Point in time view as at 28/07/2000.
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There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Section 240 of the Taxes Act 1988.
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Section 240 of the Taxes Act 1988U.K.
13(1)Section 240 of the Taxes Act 1988 (set-off of company’s surplus ACT against subsidiary’s liability to corporation tax) shall cease to have effect.U.K.
(2)This paragraph has effect in relation to accounting periods of the surrendering company (as defined in section 240(1) of the Taxes Act 1988) beginning on or after 6th April 1999.
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