Sch. 4 para. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, 8 para.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

Sch. 4 para. 23 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

http://www.legislation.gov.uk/ukpga/2005/7/schedule/4/part/2/crossheading/ictaFinance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-12Expert Participation2024-10-21SCHEDULESSCHEDULE 4Accounting practice and related mattersPart 2Other provisions connected with accounting practiceICTA21

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).

22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

(2)

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

25

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

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Sch. 4 para. 22 repealed (with effect in accordance with s. 1329(1) of the amending Act) by
<ref eId="c9r0c4443-00005" href="http://www.legislation.gov.uk/id/ukpga/2009/4">Corporation Tax Act 2009 (c. 4)</ref>
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Sch. 4 para. 23 repealed (with effect in accordance with s. 1184(1) of the amending Act) by
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22
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Section 747A of
<abbr class="acronym" title="Income and Corporation Taxes Act">ICTA</abbr>
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Section 836A of
<abbr class="acronym" title="Income and Corporation Taxes Act">ICTA</abbr>
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