The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004
This Order makes consequential adjustments to the Corporation Tax Acts required by the amendments to sections 75 and 76 of the Income and Corporation Taxes Act 1988 (c. 1) which are made by section 38 to 40 and 45 of, and Schedule 6 to, the Finance Act 2004 (c. 12). In what follows “ICTA” means the 1988 Act and the former sections 75 and 76 are referred to below as “old sections 75 and 76” while their successors are referred to as “new sections 75 and 76”.