Part 3 Income Tax, Corporation Tax and Capital Gains Tax
Finance Act 2006 (2006 c 25) | Legislation

Part 3 Income Tax, Corporation Tax and Capital Gains Tax

(1) Abolition of Corporation Tax Starting Rate and Non-corporate Distribution Rate
Short title and chapterExtent of repeal
Income and Corporation Taxes Act 1988 (c 1)Sections 13AA and 13AB.
In section 13A(1), the words “or 13AA(8)â€. Schedule A2.
Finance Act 1998 (c 36)In Schedule 18, in paragraph 8(1), in the second step, the words “or 13AA(2)â€.
Finance Act 1999 (c 16)Section 28.
Finance Act 2004 (c 36)Section 28.
Schedule 3.

These repeals have effect in accordance with section 26 of this Act.

(2) Group Relief where Surrendering Company Not Resident in UK
Short title and chapterExtent of repeal
Finance Act 2000 (c 17)In Schedule 27, paragraph 3(a).

This repeal has effect in accordance with Schedule 1 to this Act.

(3) Relief for Research and Development: Subjects of Clinical Trials
Short title and chapterExtent of repeal
Finance Act 2002 (c 23)In Schedule 12—
(a)in paragraph 4(3), the word “or†at the end of paragraph (b);
(b)in paragraph 9(2), the word “or†at the end of paragraph (b);
(c)in
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