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Finance Act 2013
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Changes over time for: Paragraph 21
Version Superseded: 19/07/2013
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- 17/07/2013- Amendment
- 17/07/2013
Point in time - 19/07/2013- Amendment
- 01/04/2014- Amendment
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Point in time view as at 17/07/2013.
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There are currently no known outstanding effects for the Finance Act 2013, Paragraph 21.
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This section has no associated Explanatory Notes
21(1)Sections 1217 and 1218 of CTA 2009 are renumbered as follows—U.K.
(a)section 1217 becomes section 1218A, and
(b)section 1218 becomes section 1218B.
(2)In the following provisions of CTA 2009, for “section 1218” substitute “ section 1218B ”
section 985(3),
section 999(4),
section 1000(3),
section 1013(3), and
section 1021(3).
(3)In Schedule 4 to CTA 2009—
(a)in the entry for “company with investment business (in Part 16)”, for “section 1218(1) and (2)” substitute “ section 1218B(1) and (2) ”, and
(b)in the entry for “investment business in a company (in Part 16)”, for “section 1218(3)” substitute “ section 1218B(3) ”.
(4)In section 18 of CAA 2001, for “section 1218” substitute “ section 1218B ”.
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