Chapter 4 Corporation Tax (ss. 33-42)

Comparing proposed amendment...


In force	33. Tax credit for research and development expenditure, etc.
In force	34. Amendment of section 831 (implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States) of Principal Act.
In force	35. Taxation of certain short-term leases plant and machinery.
In force	36. Amendment of section 434 (distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc.) of Principal Act.
In force	37. Amendment of section 396B (relief for certain trading losses on a value basis) of Principal Act.
In force	38. Amendment of section 420B (group relief: relief for certain losses on a value basis) of Principal Act.
In force	39. Amendment of section 486B (relief for investment in renewable energy generation) of Principal Act.
In force	40. Amendment of Schedule 4 (exemption of specified non-commercial State sponsored bodies from certain tax provisions) to Principal Act.
In force	41. Exemption from tax for certain interest and royalties payments.
In force	42. Exemption from tax in the case of gains on certain disposals of shares.

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