Policy paper

Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)

Published 1 January 2014

© Crown copyright 2014

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/obsolete-statements-applicable-to-companies-etc-corporation-tax-and-income-tax/obsolete-statements-applicable-to-companies-etc-corporation-tax-and-income-tax

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Trade unions: provident benefits: legal expenses paid for members 1978 SP06/78 Superseded by SP1/84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Group relief: section 410, ICTA 1988 1980 SP05/80 Superseded by SP3/93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Company residence 1983 SP06/83 Superseded by SP1/90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Business Expansion Scheme: overseas activities 1986 SP07/86 Superseded by SP4/87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Tax treatment of forward currency transactions by investment trust 1988 SP01/88 Superseded by SP14/91
Tax treatment of transactions in financial futures and options 1988 SP04/88 Superseded by SP14/91
Investment trusts investing in authorised unit trust 1991 SP05/91 Superseded by SP7/94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Investment trusts investing in authorised unit trusts 1994 SP07/94 Superseded by SP3/97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  
Back to top