Part 1 Consequential Amendments
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 4 Cross-Border Group Relief

Section 24

Part 1 Consequential Amendments

CTA 2010

1

(1)     CTA 2010 is amended as follows.

(2)     Omit section 129(3).

(3)     Omit sections 135 and 136 together with the heading before section 135.

(4)     In section 137(1) (deduction from total profits), omit “or 135”.

(5)     In section 142 (meaning of “the overlapping period”)—

(a)     in subsection (1)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Introduction to passing off

Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to

LEXISNEXIS

Legal Services Board

Legal Services BoardThe Legal Services Board (LSB) is the single independent oversight regulator of the legal profession and sector in England and Wales. It does not directly regulate individual lawyers and, in most circumstances, will not directly regulate firms.Mandate and structureThe LSB is the

LEXISNEXIS

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international