Part OMemorandum accounts
Branch equivalent tax accounts (BETA): Branch equivalent tax credits
OE 7BETA payment of income tax (Repealed)
Notes
- Section OE 7: repealed, on (applying for income years beginning on or after that date), by section 107(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
- Section OE 7(6): amended (with effect on 1 April 2008), on , by section 134(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
- Section OE 7(7)(b): amended (with effect on 1 April 2008), on , by section 134(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
- Section OE 7(8): amended (with effect on 1 April 2008), on , by section 134(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).