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Finance Act 1972 (Version in vigour from 2009-04-01 to )

Consolidated Text As Enacted Cited authorities 285 Cited in Related
Vincent
CurrencyNo known outstanding effects
Coming into Force01 April 2009
(1) In section 14(2) of the (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5) In section 9 of the (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(7) This section shall come into force on 1st April 1973.(1) Where in any accounting period of a body to which this section applies the rate of corporation tax exceeds such special rate as Parliament may fix for the purposes of this section, F19the body may claim that the corporation tax charged on the income of that body for that period shall be calculated as if the rate of corporation tax were equal to that special rate.any registered industrial and provident society as defined in section 340 of the Taxes Act and any such co-operative association as is mentioned in subsection (8) of that section;any housing association for the time being approved for the purposes of section 341 of that Act;any building society as defined in section 343 of that Act and any company to which that section applies by virtue of subsection (9) of that section.(3) For the purposes of this section the income of a company for an accounting period is its income charged to corporation tax for that period as defined in section 85(6) above F20as originally enacted.

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