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Finance Act 2005

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Changes over time for: Cross Heading: ICTA

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There are currently no known outstanding effects for the Finance Act 2005, Cross Heading: ICTA. Help about Changes to Legislation

ICTAU.K.

21U.K.In section 43A of ICTA (rent factoring: meaning of “finance agreement”), in subsection (3) (reference to consolidated group accounts), omit paragraphs (a) and (b) and the word “and” preceding paragraph (a).

F122U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 4 para. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para. 63)

F223U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 4 para. 23 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

24(1)Section 747A of ICTA (special rule requiring chargeable profits of controlled foreign companies to be computed in currency of accounts of company's first relevant accounting period) shall cease to have effect.U.K.

(2)This amendment has effect in relation to accounting periods beginning on or after 16th March 2005.

25U.K.Section 836A of ICTA (meaning of generally accepted accounting practice) shall cease to have effect.

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