The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999

1970 c. 9. Section 87A was inserted by section 85 of the Finance Act (No. 2) Act 1987 (c. 51), and the inserted section was amended by paragraph 10(4) of Schedule 29 to the Income and Corporation Taxes Act 1988, section 179(1)(b) of the Finance Act 1989, paragraph 2(9) of Schedule 10 to the Taxation of Chargeable Gains Act 1992, paragraph 4 of Schedule 14 and paragraph 1 of Schedule 18 to the Finance Act 1993 (c. 34), paragraph 24 of Schedule 19 to the Finance Act 1994, paragraphs 8 and 9 of Schedule 24 to the Finance Act 1995, paragraph 1 of Schedule 14 to the Finance Act 1996 and paragraph 4 of Schedule 3, paragraph 4 of Schedule 4 and Part III(2) of Schedule 27, to the Finance Act 1998.

S.I. 1998/3175.

Subsection (6A) of section 434 was inserted by section 45(7) of the Finance Act 1990 (c. 29).

Section 89 was substituted by section 45(3) of the Finance Act 1990, and the substituted section was amended by paragraph 9 of Schedule 16 to the Finance Act 1994, paragraph 26(3) of Schedule 6 to the Finance Act 1996, and paragraph 14 of Schedule 3, paragraph 19 of Schedule 6 and Part II(6) and (11) of Schedule 8 to the Finance (No. 2) Act 1997.

Section 704 paragraph A was amended by Part II(4) of Schedule 8 to the Finance (No. 2) Act 1997 and by paragraph 33 of Schedule 3, and Part III(2) of Schedule 27, to the Finance Act 1998.