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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Paragraph 294
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- 01/04/2010- Amendment
- 15/09/2016
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294(1)Amend paragraph 19 of Schedule 7 (no profit or loss by reason of a direct disposal transfer) as follows.U.K.
(2)For the words from the beginning of the paragraph to “accrue to the BBC” substitute “ In determining for the purposes of Part 3 of the Corporation Tax Act 2009 the profits or losses of a trade or part of a trade carried on by the BBC wholly or partly in the United Kingdom, it is to be assumed that no profits or losses arise to the BBC ”.
(3)In sub-paragraph (a) for “section 100 of the Taxes Act 1988” substitute “ section 163 of the Corporation Tax Act 2009 ”.
(4)In the italic heading preceding the paragraph for “Case I of Schedule D” substitute “ Part 3 of the Corporation Tax Act 2009 ”.
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