Part 3U.K.Transitional provisions
InterpretationU.K.
F161. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Non-trading deficit carried forward from last old accounting periodU.K.
F161A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Discounted securities where companies have a connectionU.K.
F162. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Discounted securities of close companiesU.K.
F163. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Authorised unit trusts and open-ended investment companiesU.K.
F164. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 25 paras. 61-64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 542, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)