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Changes over time for: Cross Heading: ICTA
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2009
Status:
Point in time view as at 10/07/2008.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2005, Cross Heading: ICTA.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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).
22U.K.In section 75A(10) of ICTA (accounting period to which expenses of management are referable)—
(a)in paragraph (a) after “profit and loss account” insert “ or income statement ”, and
(b)in paragraph (b), after “gains and losses” insert “ , statement of changes in equity ”.
23U.K.In section 501A of ICTA (supplementary charge in respect of ring-fence trades), in subsection (10) (reference to group accounts) for paragraph (b) substitute—
“(b)are drawn up in accordance with generally accepted accounting practice.”.
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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