Chapter 4 Corporation Tax (ss. 60-69)

Comparing proposed amendment...


In force	60. Implementation of Council Directive No. 2005/19/EC amending Directive 90/434/EEC concerning companies of different Member States, and certain other matters.
In force	61. Generally accepted accounting standards.
In force	62. Matching of foreign currency assets with certain foreign currency share capital.
In force	63. Amendment of Schedule 24 (relief from income tax and corporation tax by means of credit in respect of foreign tax) to Principal Act.
In force	64. Amendment of section 626B (exemption from tax in the case of gains on certain disposals of shares) of Principal Act.
In force	65. Amendment of section 247 (relief to companies on loans applied in acquiring interest in other companies) of Principal Act.
In force	66. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
Partly in force	67. Tonnage tax.
In force	68. Amendment of Chapter 4 (income tax and corporation tax: treatment of certain losses and certain capital allowances) of Part 12 of Principal Act.
In force	69. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act.

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