Part 2 Other Enactments
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 2 Other Enactments

Finance Act 1950 (c 15)

293

The Finance Act 1950 is amended as follows.

294

In section 39(3) (treatment for taxation purposes of enemy debts etc written off during the war), in paragraph (b) of the proviso—

(a)     in sub-paragraph (i) for “section 75(1) of the Income and Corporation Taxes Act 1988†substitute “section 1219 of the Corporation Tax Act 2009â€, and

(b)     in sub-paragraph (ii) for “that Act†substitute “the Income and Corporation Taxes Act 1988â€.

Taxes Management Act 1970 (c 9)

295

The Taxes Management Act 1970 is amended as follows.

296

In section 12(5) (information about chargeable gains) for “section 100(2) of the principal Act†substitute “section 163 of CTA 2009â€.

297

Omit section 12AE (choice between different Cases of Schedule D).

298

In section 17 (interest paid or credited by banks, building societies etc without deduction of income tax) after subsection (7) insert—

“(8)     References in this section to interest include references to—

(a)     alternative finance return within the meaning of Chapter 5 of Part 2 of the Finance Act 2005 (see section 57 of that Act), and

(b)     alternative

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