Skip to content

Contents

Legislation

Finance Act 1996

Crossheading Taxation of profits and gains and relief for deficits

Find in this level

Section 82 Method of bringing amounts into account.
Section 83 Non-trading deficit on loan relationships.

Taxation of profits and gains and relief for deficits
Method of bringing amounts into account.

Section 82 | Method of bringing amounts into account.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 82 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 405, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)