Version Superseded: 01/04/2009
Point in time view as at 31/10/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 1.
1(1)Section 76B of the Taxes Act 1988 is amended as follows.U.K.
(2)In subsection (1) (certain sums paid by an investment company to be treated as expenses of management) for “an investment company” substitute “ a company with investment business ”.
(3)In subsection (2) (repayment to investment company to be charged under Case VI of Schedule D)—
(a)at the beginning, insert “ For the purposes of corporation tax, ”, and
(b)for “an investment company” substitute “ a company with investment business ”.
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