Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)
Published 1 January 2014
Title | Year | Ref | Notes |
---|---|---|---|
Close companies: non-resident participators: apportionment | 1978 | SP02/78 | |
Mining companies: expenditure on planning permission applications | 1978 | SP04/78 | |
Trade unions: provident benefits: legal expenses paid for members | 1978 | SP06/78 | Superseded by SP1/84 |
Building licences granted under the Community Land Act 1975: stock relief | 1978 | SP08/78 |
Title | Year | Ref | Notes |
---|---|---|---|
Group relief: section 410, ICTA 1988 | 1980 | SP05/80 | Superseded by SP3/93 |
Country-risk debts | 1983 | SP01/83 | |
Company residence | 1983 | SP06/83 | Superseded by SP1/90 |
Trade unions: provident benefits: legal and administrative expenses | 1984 | SP01/84 | |
Business Expansion Scheme: overseas activities | 1986 | SP07/86 | Superseded by SP4/87 |
Close company apportionment | 1987 | SP02/87 | |
Close company apportionment: member of a trading group | 1987 | SP08/87 | |
Tax treatment of forward currency transactions by investment trust | 1988 | SP01/88 | Superseded by SP14/91 |
Tax treatment of transactions in financial futures and options | 1988 | SP04/88 | Superseded by SP14/91 |
Investment trusts investing in authorised unit trust | 1991 | SP05/91 | Superseded by SP7/94 |
Income Tax: ‘In the ordinary course’ of banking business | 1991 | SP12/91 | |
Insurance companies: transfers of long term business | 1993 | SP07/93 | |
Valuation of oil disposed otherwise than at arm’s length: paragraph 2, schedule 3, Oil Taxation Act 1975 | 1993 | SP14/93 | |
Investment trusts investing in authorised unit trusts | 1994 | SP07/94 | Superseded by SP3/97 |
Title | Year | Ref | Notes |
---|---|---|---|
Interest payable in the United Kingdom | 1995 | SP01/95 | |
Payment of tax credits to non-resident companies | 1995 | SP02/95 | |
Definition of Financial Trader for the purposes of S177(1), FA 1994 | 1995 | SP03/95 | Superseded by SP4/02 |
Long term insurance business: computations of profit for tax purposes | 1995 | SP04/95 | Obsolete from 1 January 2013 - only applies up to and including year/ended 31 December 2012 |
Authorised unit trusts, approved investment trusts, and open-ended investment companies: monthly savings schemes | 1997 | SP02/97 | Superseded by SP2/99 |
Application of loan relationships, foreign exchange and financial instruments legislation to partnerships which include companies | 1998 | SP04/98 | |
Advanced Pricing Agreements (APAs) | 1999 | SP03/99 | Superseded by SP2/10 |
Title | Year | Ref | Notes |
---|---|---|---|
Application of local currency rules in Finance Act 2000 to partnerships which include companies | 2001 | SP02/01 | |
Advance Thin Capitalisation Agreements under the APA Legislation | 2007 | SP04/07 | Superseded by SP1/12 |
Group relief: section 412(1)(c), ICTA 1988 | C02 | ||
Close companies: paragraph 3(1)(a) Sch 19, ICTA 1988, ‘Reasonable time’ | C03 | ||
Close companies: general statement | C04 | ||
Interest paid to a bank in the UK on a loan made in foreign currency | C05 | Replaced by SP1/95 | |
Group relief: section 410, ICTA 1988 | C07 | ||
Taxation of profits of subsidiaries of UK companies | C08 | ||
Company taxation: interest paid in a foreign currency | C09 | ||
Claims to loss relief under section 393(1), ICTA 1988 | C11 |