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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 2
- Part 8
- Prospective repeal of provisions...
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Changes over time for: Cross Heading: Prospective repeal of provisions concerning exchange gains and losses from loan relationships
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- 01/07/2011
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Corporation Tax Act 2009, Cross Heading: Prospective repeal of provisions concerning exchange gains and losses from loan relationships is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Prospective
Prospective repeal of provisions concerning exchange gains and losses from loan relationshipsU.K.
Valid from 18/11/2015
71(1)The following provisions (which rewrite provisions prospectively repealed by F(No.2)A 2005 or are related to such provisions) cease to have effect—U.K.
(a)section 306(2)(e) (introduction to section 328),
(b)section 310(5) (power to make regulations about recognised amounts: exception for exchange gains and losses),
(c)section 328 (exchange gains and losses),
(d)section 384 (treatment of exchange gains and losses),
(e)section 450(6) (meaning of “corresponding debtor relationship”: disregard of section 328(2) to (7)), and
(f)[F1section 151E] of TCGA 1992 (exchange gains and losses from loan relationships: regulations).
(2)For the power to make an order bringing this paragraph into force, see section 1329(3).
Textual Amendments
F1Words in Sch. 2 para. 71(1)(f) substituted (18.11.2009) by Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(1), 6(7)(a)
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