Finance Act 1999 (c. 16)

SCHEDULES

Section 93.

SCHEDULE 11 U.K. Company tax returns, etc: minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1) U.K.

1 U.K. Section 411A of the Taxes Act 1988 (group relief in substitution for loss relief) shall cease to have effect.

2 U.K. In section 588(5) of the M1 Taxes Act 1988 (tax treatment of training courses provided for employees), after “Management Act” insert “ , or paragraph 41 of Schedule 18 to the Finance Act 1998, ”.

Marginal Citations

M1 1998 c.36.

Finance Act 1989 (c. 26) U.K.

3 U.K. In section 102(6) of the M2 Finance Act 1989 (surrender of company tax refund within group), for “section 94(6) of the Taxes Management Act 1970” substitute “ paragraph 18 of Schedule 18 to the Finance Act 1998 ”.

Marginal Citations

M2 1970 c.9.

Capital Allowances Act 1990 (c. 1) U.K.

F1 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 11 para. 4 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

F2 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 11 para. 5 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

F3 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 11 para. 6 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

F4 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 11 para. 7 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

Finance Act 1994 (c. 9) U.K.

F5 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 11 para. 8 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4

Finance Act 1998 (c. 36) U.K.

9 U.K. In paragraph 94 of Schedule 18 to the Finance Act 1998 (company tax returns etc: election to take appeal to Special Commissioners)—

(a) in sub-paragraph (4) for “merits or the appeal” substitute “ merits of the appeal ”; and

(b) in sub-paragraph (5) for “before the giving” substitute “ after the giving ”.