Commentary

D1.1360 Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.1360 Destinations for rewritten material

Corporate tax | Commentary

Administration of CT—Special provisions

D1.1360 Destinations for rewritten material

The list below details the destinations of rewritten content:

D1.1355 Deleted—Determination of basis of charge

Deleted as obsolete

D1.1356 Rewritten—Insurance companies

Rewritten to D7.404

D1.1357 Rewritten—Friendly societies

Rewritten to D7.602

D1.1358 Rewritten—UK Economic Interest Groupings and European Economic Interest Groupings

Rewritten to D4.502

D1.1359 Rewritten—Chargeable gains

Rewritten to:

  1.  

    •     Schemes of reconstruction: D6.450 and D7.339

  2.  

    •     Rollover relief—replacement of business assets: C3.311A

  3.  

    •     Rollover relief—compulsory acquisition of land: C2.1116

  4.  

    •     Migration from the UK: D4.132

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