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Legislation

Finance Act 2006

Crossheading Assets etc

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Section 113 Ring-fencing of tax-exempt business
Section 114 Maximum shareholding
Section 115 Profit: financing-cost ratio
Section 116 Minor or inadvertent breach
Section 117 Cancellation of tax advantage
Section 118 Funds awaiting re-investment

Assets etc
Cancellation of tax advantage

Section 117 | Cancellation of tax advantage

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed