Part H
Taxation of certain entities
Portfolio investment entities
HL 21Portfolio entity tax liability and tax credits of portfolio tax rate entity for period (Repealed)
Notes
- Section HL 21: repealed, on (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
- Section HL 21: amended (with effect on 1 April 2008), on (applying for the 2008–09 and later income years), by section 86(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
- Section HL 21: amended (with effect on 1 April 2008), on , by section 86(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).