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Legislation

Finance Act 1994

Crossheading Miscellaneous provisions about companies

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Section 134 Controlled foreign companies.
Section 135 Prevention of avoidance of corporation tax.
Section 136 Parts of trades: computations in different currencies.

Miscellaneous provisions about companies
Prevention of avoidance of corporation tax.

Section 135 | Prevention of avoidance of corporation tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 135 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)