
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 231


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 19/07/2011
Status:
Point in time view as at 01/04/2010. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 231.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
231OverviewU.K.
This section has no associated Explanatory Notes
(1)This Part provides for the service on companies of two kinds of notice, as a result of which they must calculate or recalculate their income or chargeable gains or liability to corporation tax less advantageously.
(2)Sections 232 to 248 deal with the first kind of notice (“deduction notices”).
(3)In particular—
(a)see sections 232 to 235 for provisions about the service of deduction notices,
(b)see sections 236 to 242 for the kinds of schemes (“deduction schemes”) involved, and
(c)see sections 243 to 248 for the consequences of such notices.
(4)Sections 249 to 254 deal with the second kind of notice (“receipt notices”).
(5)In particular—
(a)see sections 249 to 253 for provisions about the service of receipt notices, and
(b)see section 254 for their consequences.
(6)Sections 255 to 257 contain general provisions about both kinds of notice.
(7)For the meaning of “scheme” etc, see section 258 (schemes and series of transactions).
Back to top