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Contents

Legislation

Finance Act 1995

Crossheading Miscellaneous

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Section 135 Change in ownership of investment company: deductions.
Section 136 Profit-related pay.
Section 137 Part-time workers: miscellaneous provisions.
Section 138 Charities, etc.: lotteries.
Section 139 Sub-contractors in the construction industry.
Section 140 Valuation of trading stock on discontinuance of trade.
Section 141 Incapacity benefit.
Section 142 Annuities purchased where certain claims or actions are settled.
Section 143 Lloyd’s underwriters: new-style special reserve funds.
Section 144 Local government residuary body.
Section 145 Payment of rent &c., under deduction of tax.

Miscellaneous
Valuation of trading stock on discontinuance of trade.

Section 140 | Valuation of trading stock on discontinuance of trade.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 140 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)