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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 7
- Part 11
- Paragraph 90
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- 06/04/2003- Amendment
- 18/04/2005- Amendment
- 17/07/2013
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 90 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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90(1)This paragraph applies where—U.K.
(a)a company is charged to corporation tax by reference to an accounting period which begins before and ends on or after 6th April 2003, and
(b)because of a change in the law made by this Act, the income tax law relating to the accounting period is different from what it would have been if that change had not been made.
(2)If the company so elects, this Act applies with such modifications as may be necessary to secure that the income tax law relating to the accounting period is the same as it would have been if the change in the law had not been made.
(3)An election under this paragraph must be made by notice given to [F1an officer of Revenue and Customs] no later than the end of the period of two years beginning with the day following the last day of the accounting period.
(4)In this paragraph “income tax law” has the same meaning as in section 9 of ICTA.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
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