Corporation Tax Act 2010, Cross Heading: Finance Act 1989 is up to date with all changes known to be in force on or before 01 March 2025. 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.
212U.K.The Finance Act 1989 is amended as follows.
F1213U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 para. 213 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(t)
F2214U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 1 para. 214 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(t)
215U.K.Omit section 102 (surrender of tax refund etc within group).
216U.K.In paragraph 16(2) of Schedule 5 (employee share ownership trusts)—
(a)in paragraph (a) for “same meaning as in section 417(3) and (4) of the Taxes Act 1988” substitute “ meaning given by section 448 of the Corporation Tax Act 2010 ”, and
(b)in paragraph (c) for “same meaning as in Part XI of the Taxes Act 1988” substitute “ meaning given by section 454 of the Corporation Tax Act 2010 ”.
217U.K.In Schedule 12 (close companies) omit paragraphs 1, 3 and 4.
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