Part 2 Other Amendments
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Other Amendments

Taxes Management Act 1970

8

TMA 1970 is amended as follows.

9

In section 59E(11)(a) (provision as to when tax is due and payable)—

(a)     after “455†insert “or 464Aâ€, and

(b)     after “loan†insert “or benefitâ€.

10

In section 59F(6)(a) (arrangements for paying tax on behalf of group members)—

(a)     after “455†insert “or 464Aâ€, and

(b)     after “loan†insert “or benefitâ€.

11

(1)     Section 109 (corporation tax on close company in connection with loans to participators etc) is amended as follows.

(2)     In subsection (1)—

(a)     after “459†insert “and 464A and 464Bâ€, and

(b)     for “by close companies†insert “or benefitsâ€.

(3)     For subsection (3) substitute—

“(3)     For the purposes of section 87A of this Act as applied by subsection (1) above—

(a)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Introduction to passing off

Unlike many other countries, the UK has no unfair competition law. Brand owners seeking to prevent competitors from marketing ‘copycat’ products or using misleading advertising have to rely on a combination of different intellectual property rights. These rights include the common law right to

LEXISNEXIS

Removal of a director

Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an illustration of the steps that must be taken to remove a director, see Removal of a director—flowchart.Removal from officeResolution to remove a directorA

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

Unless orders

Unless ordersThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.This Practice Note provides guidance on