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Legislation

Finance Act 1989

Crossheading Miscellaneous

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Section 112 Security: trades etc.
Section 113 Security: trades etc. (supplementary).
Section 114 Relief for pre-trading expenditure.
Section 115 Double taxation: tax credits.
Section 116 Interest payments to Netherlands Antilles subsidiaries.

Miscellaneous
Relief for pre-trading expenditure.

Section 114 | Relief for pre-trading expenditure.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1F2

Notes

F1
S. 114 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F2
S. 114 repealed (31.1.2013) by Statute Law (Repeals) Act 2013 (c. 2), s. 3(2), Sch. 1 Pt. 10 Group 1