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Legislation

Finance Act 1996

Crossheading Special cases

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Section 178 Sub-contractors in the construction industry.
Section 179 Roll-over relief in respect of ships.
Section 180 Scientific research expenditure: oil licences.
Section 181 Overseas petroleum.
Section 182 Controlled foreign companies.

Special cases
Roll-over relief in respect of ships.

Section 179 | Roll-over relief in respect of ships.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 179 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4