Skip to content

Contents

Legislation

Finance Act 1998

Crossheading Changes in company ownership

Find in this level

Section 114 Postponed corporation tax.
Section 115 Information powers where ownership changes.
Section 116 Provisions supplemental to sections 114 and 115.

Changes in company ownership
Postponed corporation tax.

Section 114 | Postponed corporation tax.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 114-116 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)