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

Advance pricing agreements and CFCs U.K.

F1 85 Advance pricing agreements etc. U.K.

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Textual Amendments

F1 S. 85 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8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. 116, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F2 86 Provisions supplementary to s. 85. U.K.

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Textual Amendments

F2 S. 86(1)-(10) repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8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. 117, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F3 87 Effect of section 85 agreements on non-parties. U.K.

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Textual Amendments

F3 S. 87 repealed (1.4.2010 with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8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. 118, Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F4 88 Controlled foreign companies. U.K.

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Textual Amendments

F4 S. 88 omitted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 16 para. 5(e) (with Sch. 16 paras. 78)