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Legislation
Finance Act 1999

Crossheading Management and enforcement

  • Section 89 Corporation tax: due and payable date.
  • Section 90 Release or writing off of debt: interest on tax overpaid.
  • Section 91 Advance corporation tax: consequences of abolition.
  • Section 92 Group relief: consequences of reduction in surrenderable amount.
  • Section 93 Company tax returns, etc.
  1. Management and enforcement
  2. Advance corporation tax: consequences of abolition.

Section 91 | Advance corporation tax: consequences of abolition.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF1

(3)RepealedF1

(4)In section 32(6) of the Finance Act 1998 (meaning of “unrelieved surplus advance corporation tax”), for “paragraph 11” substitute “ paragraph 12 ”.

(5)RepealedF2

(6)The amendment made by subsection (4) above shall be deemed always to have had effect.

Notes

  1. F1

    S. 91(1)-(3) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    S. 91(5) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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