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Finance Act 2000
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Changes over time for: Section 143
Version Superseded: 01/04/2009
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- 28/07/2000- Amendment
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143 Power to provide incentives to use electronic communications.U.K.
(1)Regulations may be made in accordance with Schedule 38 to this Act for providing incentives to use electronic communications.
(2)Anything received by way of incentive under any such regulations shall not be regarded as income for any [F1corporation tax purposes].
Textual Amendments
F1Words in s. 143(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 518 (with Sch. 2)
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