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Corporation Tax Act 2009

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This is the original version (as it was originally enacted).

Finance (No. 2) Act 1992 (c. 48)

This section has no associated Explanatory Notes

390(1)Amend paragraph 3 of Schedule 12 (banks etc in compulsory liquidation) as follows.

(2)In sub-paragraph (1), omit the words from “(in” to “Schedule D)”.

(3)After that sub-paragraph insert—

(1A)So far as relating to corporation tax, the charge to tax under sub-paragraph (1) has effect as an application of the charge to corporation tax on income.

(4)In sub-paragraph (3)—

(a)omit “section 100 of the Taxes Act 1988 or”, and

(b)after “2005” insert “or section 162 of the Corporation Tax Act 2009”.

(5)In sub-paragraph (5) for the words from “section 80(5)” to the end substitute “section 464(1) of the Corporation Tax Act 2009 (matters to be brought into account in the case of loan relationships only under Part 5 of that Act)”.

(6)For the italic cross-heading before the paragraph substitute “Taxation of certain receipts”.

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