SolvedSchedule 3 | Advance corporation tax
From legislation.gov.uk
Section 1 of the Provisional Collection of Taxes Act 1968
(1)RepealedF1
Section 10 of the Taxes Management Act 1970
(2)RepealedF2
Section 87 of the Taxes Management Act 1970
(3)RepealedF3
Section 87A of the Taxes Management Act 1970
(4)RepealedF4
Section 94 of the Taxes Management Act 1970
(5)RepealedF5
Section 109 of the Taxes Management Act 1970
(1)Section 109 of the Taxes Management Act 1970 (corporation tax on close company in connection with loans to participators etc) shall be amended as follows.
(2)In subsection (3A) (interest under section 87A on so much of tax under section 419 of Taxes Act 1988 as is referable to amount of loan or advance repaid shall not be payable in respect of any period after repayment made)—
(a)after “If" there shall be inserted “ (a) ”;
(b)after “principal Act," there shall be inserted
(b)there is such a release or writing off of the whole or any part of the debt in respect of a loan or advance as is referred to in that subsection,
;
(c)after “amount repaid" there shall be inserted “ , released or written off ”; and
(d)after “the repayment was made" there shall be inserted “ or the release or writing off occurred ”.
(3)This paragraph has effect in relation to the release or writing off of the whole or part of a debt on or after 6th April 1999.
Section 13 of the Taxes Act 1988
(7)RepealedF6
Section 14 of the Taxes Act 1988
(8)RepealedF7
Section 75 of the Taxes Act 1988
(9)RepealedF8
Section 116 of the Taxes Act 1988
(10)RepealedF9
Section 238 of the Taxes Act 1988
(11)RepealedF10
Section 239 of the Taxes Act 1988
(12)RepealedF11
Section 240 of the Taxes Act 1988
(13)RepealedF12
Section 241 of the Taxes Act 1988
(14)RepealedF13
Section 245 of the Taxes Act 1988
(15)RepealedF14
Section 245A of the Taxes Act 1988
(16)RepealedF15
Section 245B of the Taxes Act 1988
(17)RepealedF16
Section 246 of the Taxes Act 1988
(18)RepealedF17
Section 247 of the Taxes Act 1988
(19)RepealedF18
Section 248 of the Taxes Act 1988
(20)RepealedF19
Section 252 of the Taxes Act 1988
(21)RepealedF20
Section 253 of the Taxes Act 1988
(22)RepealedF21
Section 255 of the Taxes Act 1988
(23)RepealedF22
Section 419 of the Taxes Act 1988
(24)RepealedF23
Section 434 of the Taxes Act 1988
(25)RepealedF24
Section 434C of the Taxes Act 1988
(26)RepealedF25
Section 468Q of the Taxes Act 1988
(27)RepealedF26
Section 490 of the Taxes Act 1988
(28)RepealedF27
Section 497 of the Taxes Act 1988
(29)RepealedF28
Section 498 of the Taxes Act 1988
(30)RepealedF29
Section 499 of the Taxes Act 1988
(31)RepealedF30
Section 703 of the Taxes Act 1988
(32)RepealedF31
Section 704 of the Taxes Act 1988
(33)RepealedF32
Section 705 of the Taxes Act 1988
(34)RepealedF33
Section 797 of the Taxes Act 1988
(35)RepealedF34
Section 802 of the Taxes Act 1988
(36)RepealedF35
Section 813 of the Taxes Act 1988
(37)RepealedF36
Section 826 of the Taxes Act 1988
(38)RepealedF37
Section 832 of the Taxes Act 1988
(39)RepealedF38
Section 835 of the Taxes Act 1988
(40)RepealedF39
Schedule 13 to the Taxes Act 1988
(41)RepealedF40
Schedule 13A to the Taxes Act 1988
(42)RepealedF41
Schedule 24 to the Taxes Act 1988
(43)RepealedF42
Schedule 26 to the Taxes Act 1988
(44)RepealedF43
Paragraph 8 of Schedule 4 to the Finance (No. 2) Act 1997
(45)RepealedF44
Paragraph 9 of Schedule 4 to the Finance (No. 2) Act 1997
(46)RepealedF45
Paragraph 18 of Schedule 4 to the Finance (No. 2) Act 1997
(47)RepealedF46
Paragraph 23 of Schedule 4 to the Finance (No. 2) Act 1997
(48)RepealedF47