Part 2 Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 2004 (2004 c 12) | Legislation

Part 2 Income Tax, Corporation Tax and Capital Gains Tax

(1)     Transfer Pricing
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)In section 494—
(a)     in subsection (2), paragraph (d) and the word “and†preceding it, and the third sentence;
(b)     subsection (2B).
In Schedule 24, paragraph 20.
In Schedule 28AA—
(a)     in paragraph 5, in sub-paragraph (1), the words “ (but subject to sub-paragraph (2) below)†and sub-paragraphs (2) to (6);
(b)     in paragraph 11, sub-paragraph (2), in sub-paragraph (3), paragraph (e) and the word “and†preceding it and, in sub-paragraph (4), the words “ (2) orâ€.
Finance Act 1998 (c 36)In Schedule 17, paragraph 24.
Finance Act 2002 (c 23)In Schedule 29, in paragraph 92(3), paragraph (c) and the word “and†preceding it.
Finance Act 2003 (c 14)In Schedule 33, paragraph 13(10).

These repeals have effect in accordance with section 37 of this Act.

(2)     Thin Capitalisation
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)Section 74(1)(n).
In section 209—
(a)     in subsection (2), paragraph (da) and, in paragraph (e), the words “or (da)â€;
(b)     in subsection
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