F1Part 6Tax arbitrage
Annotations:
Amendments (Textual)
Receipt notices
249Receipt notices
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
250The receipt scheme conditions
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
251Amounts within corporation tax
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
252Further provisions about receipt notices
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
253Exception for dealers
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
254Rule for calculation or recalculation of income etc following receipt notice
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 6 omitted (with effect in relation to accounting periods beginning on or after 1.1.2017 in accordance with Sch. 10 para. 22 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 15; and ss. 257, 257 so far as continuing to have effect are amended (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 paras. 41, 42