Part 4: Income tax, corporation tax and capital gains tax Section 32 and Schedule 7: Loan relationships and derivative contracts Details of the Schedule Part 5: Repeal of uncommenced repeal provisions
Paragraph 101 repeals paragraphs 71 and 99 of Schedule 2 to CTA2009, and makes consequential amendments. Those paragraphs provided for prospective repeals of a number of provisions. The repeals were never brought into force, and are no longer necessary.