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Legislation
Finance (No. 2) Act 2005

Chapter 4 Avoidance involving tax arbitrage

  • Section 24 Deduction cases
  • Section 25 Rules relating to deductions
  • Section 26 Receipts cases
  • Section 27 Rule as to qualifying payment
  • Section 28 Notices under sections 24 and 26
  • Section 29 Amendments relating to company tax returns
  • Section 30 Interpretation
  • Section 31 Commencement
  1. Chapter 4 · Avoidance involving tax arbitrage
  2. Commencement

Section 31 | Commencement

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 31 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 154, Sch. 10 Pt. 3 (with Sch. 9 paras. 1-9, 22)

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