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Finance Act 1995

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This is the original version (as it was originally enacted).

4The following provisions of Part II of that Act shall cease to have effect except for the purpose of being applied by virtue of section 9 of that Act for the purposes of corporation tax, that is to say—

(a)sections 25 and 28 (deductions from rent);

(b)section 29 (sporting rights);

(c)section 31 (supplementary provisions);

(d)section 33 (allowance for excess expenditure in relation to agricultural land);

(e)sections 33A and 33B (rents and receipts received by connected persons and payments made by connected persons);

(f)subsection (5) of section 40 (application of Schedule A rules as to receipts and outgoings on sale of land); and

(g)section 41 (relief for rent not paid).

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