F1Part 11General provisions
Annotations:
Amendments (Textual)
Final provisions
F2503Repeals and revocations
1
Schedule 10 (repeals and revocations, including of spent enactments and including repeals for purposes connected with other tax law rewrite Acts) has effect.
2
If—
a
CTA 2010 repeals or revokes a provision and the repeal or revocation is for corporation tax purposes only (see section 1181(2) of that Act), and
b
this Act also repeals or revokes the provision,
the repeal or revocation of the provision by this Act is for all purposes other than corporation tax purposes.
Pt. 11: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed) and the existing ss. 372-374, 377-382 renumbered as ss. 499-507 (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)