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Contents

Legislation

Finance (No. 2) Act 2005

Part 4 European company statute

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Section 51 Chargeable gains
Section 52 Intangible fixed assets
Section 53 Intangible fixed assets: permanent establishment in another member State
Section 54 Loan relationships
Section 55 Derivative contracts
Section 56 Capital allowances
Section 57 Stamp duty reserve tax
Section 58 Bearer instruments: stamp duty and stamp duty reserve tax
Section 59 Consequential amendments
Section 60 Residence
Section 61 Continuity for transitional purposes
Section 62 Groups
Section 63 Groups: intangible fixed assets
Section 64 Held-over gains
Section 65 Restrictions on set-off of pre-entry losses

Part 4 · European company statute
Continuity for transitional purposes

Section 61 | Continuity for transitional purposes

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 61 repealed (1.4.2010, with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 110, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)