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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 6
- Income and Corporation Taxes...
- Deductions: assets transferred within...
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Version Superseded: 01/04/2010
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- 22/07/2004- Amendment
- 19/07/2006
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- 17/07/2012- Amendment
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Deductions: assets transferred within groupU.K.
4(1)Section 768C of the Taxes Act 1988 is amended as follows.U.K.
(2)In subsection (1) (case where section applies) in paragraph (a) for “an investment company” substitute “ a company with investment business ”.
(3)In subsection (7) (no deduction under section 75 from an amount of total profits equal to the amount of the relevant gain) in paragraph (a) for “sums disbursed” substitute “ expenses of management deductible ”.
(4)In subsection (12), for the definition of “investment company”substitute—
““company with investment business” has the same meaning as in Part 4.”.
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