Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 11 U.K. Miscellaneous

Reliefs for business U.K.

F1 141 Relief for research and development: software and consumable items U.K.

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Textual Amendments

F1 S. 141 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 142 Temporary increase in amount of first-year allowances for small enterprises U.K.

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Textual Amendments

F2 S. 142 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(a)

F3 143 Deduction for expenditure by landlords on energy-saving items U.K.

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Textual Amendments

F3 S. 143 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

144 Lloyd’s names: conversion to limited liability underwriting U.K.

Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.