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Legislation

Finance Act 2009

Crossheading Support for business

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Section 23 Temporary extension of loss carry back provisions
Section 24 First-year capital allowances for expenditure in 2009-2010
Section 25 Agreements to forgo tax reliefs
Section 26 Contaminated and derelict land
Section 27 Venture capital schemes
Section 28 Group relief: preference shares
Section 29 Sale of lessor companies etc: reforms
Section 30 Tax relief for business expenditure on cars and motor cycles
Section 31 Reallocation of chargeable gain or loss within a group
Section 32 Stock lending: chargeable gains in event of insolvency etc of borrower
Section 33 FSCS payments representing interest

Support for business
Group relief: preference shares

Section 28 | Group relief: preference shares

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed