Finance Act, 1984

Chapter VII

Advance Corporation Tax

Amendment of section 51 (cesser of certain provisions) of Finance Act, 1983.

46.—Subsection (2) of section 51 of the Finance Act, 1983 , is hereby amended by the insertion before “section 18 (4)” of “section 16 (9),” and the said subsection (2), as so amended, is set out in the Table to this section.

TABLE

(2) The provisions of the Corporation Tax Act, 1976 , referred to in subsection (1) are section 16 (9), section 18 (4), subsection (8) (inserted by the Finance Act, 1982 ) of section 25, paragraph (b) of the proviso to section 26 (3) and sections 90, 91, 167 and 168.