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Legislation
Finance Act 1996

Crossheading Investments

  • Section 153 Foreign income dividends.
  • Section 154 FOTRA securities.
  • Section 155 Directions for payment without deduction of tax.
  • Section 156 Paying and collecting agents etc.
  • Section 157 Stock lending fees.
  • Section 158 Transfers on death under the accrued income scheme.
  • Section 159 Manufactured payments, repos, etc.
  • Section 160 Investments in housing.
  • Section 161 Venture capital trusts: control of companies etc.
  1. Investments
  2. Investments in housing.

Section 160 | Investments in housing.

From legislation.gov.uk

Schedule 30 to this Act (which makes provision conferring relief from corporation tax on companies that invest in housing) shall have effect.F1

Notes

  1. F1

    S. 160 ceased to have effect (with effect in accordance with s. 145(2) of the amending Act) by virtue of Finance Act 2006 (c. 25), s. 143

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