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Legislation

Finance Act 2001

Crossheading Miscellaneous

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Section 83 Life policies, life annuity contracts and capital redemption policies
Section 84 Exclusion of deductions for deemed manufactured payments
Section 85 Deduction of tax: payments between companies etc
Section 86 Profits for purposes of small companies’ relief
Section 87 Tax deductions and credits: end of provisional repayment regime

Miscellaneous
Profits for purposes of small companies’ relief

Section 86 | Profits for purposes of small companies’ relief

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 86 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)