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Textual Amendments
F1S. 136A repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(c), Sch. 3 Pt. 1 (with Sch. 2)
In section 212(1) of TCGA 1992 (annual deemed disposal of holdings of certain assets) after paragraph (b) insert— “, or
(c)shares in a company to which Part 4 of the Finance Act 2006 applies (Real Estate Investment Trusts),”.
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Textual Amendments
F2S. 138 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(d), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F3S. 139 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(e), Sch. 3 Pt. 1 (with Sch. 2)
At the end of the second column of the Table in section 98(5) of TMA 1970 (penalties) add—
“Section 106 of FA 2006 as modified by Schedule 17 to that Act.
Section 116 of FA 2006.
Regulations under section 116 of FA 2006.
Regulations under section 122 of FA 2006.
Section 130 of FA 2006.”
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Textual Amendments
F4S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)
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Textual Amendments
F4S. 142 repealed (with effect in accordance with s. 1184(1) of the amending Act, 1.4.2010) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 483(f), Sch. 3 Pt. 1 (with Sch. 2)
Section 160 of, and Schedule 30 to, FA 1996 (housing investment trusts) shall cease to have effect (and accordingly—
(a)sections 508A and 508B of ICTA shall cease to have effect,
(b)the amendments of section 842(1)(a) and (e) of ICTA effected by paragraph 2(2) of Schedule 30 shall cease to have effect, and
(c)section 842(1AA) of ICTA shall cease to have effect).