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Contents

Legislation

Finance Act 1994

Crossheading Miscellaneous

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Section 137 Enterprise investment scheme.
Section 138 Foreign income dividends.
Section 139 Taxation of incapacity benefit.
Section 140 Restriction on deduction from income.
Section 141 Expenditure involving crime.
Section 142 Mortgage interest payable under deduction of tax: qualifying lenders.
Section 143 Premiums referred to pension business.
Section 144 Debts released in voluntary arrangement: relief from tax.
Section 145 Relief for business donations.
Section 146 Minor corrections.

Miscellaneous
Restriction on deduction from income.

Section 140 | Restriction on deduction from income.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 140 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)