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Legislation

Corporation Tax Act 2009

Chapter 7 Annual payments not otherwise charged

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Section 976 Overview of Chapter
Section 977 Charge to tax on annual payments not otherwise charged
Section 978 Exemption for payments by persons liable to pool betting duty

Corporation Tax Act 2009
Chapter 7 · Annual payments not otherwise charged

Section 978 | Exemption for payments by persons liable to pool betting duty

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 978 repealed (with effect in accordance with Sch. 39 para. 21(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 22(1)(b)

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