ICTA 1988 definition

ICTA 1988 means the Income and Corporation Taxes Xxx 0000;

ICTA 1988 means the Income and Corporation Taxes Act 1988;

ICTA 1988 means Income and Corporation Taxes Act 1988.

Examples of ICTA 1988 in a sentence

• The University is an exempt charity within the meaning of Schedule 2 of the Charities Act 1993 and as such is a charity within the meaning of Section 506(1) of the Income and Corporation Taxes Act (ICTA) 1988.

• Accordingly, the University is potentially exempt from taxation in respect of income or capital gains received within categories covered by section 505 of the ICTA 1988 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied to exclusively charitable purposes.

• Joint control is shared control over an entity, stipulated by a contract, which exists only when the decisions related to the relevant activities require the unanimous consent of the parties having joint control.

• Accordingly, the Institution is potentially exempt from taxation in respect of income or capital gains received within categories covered by section 287 CTA2009 and sections 471, and 478-488 CTA 2010 (formerly s505 of ICTA 1988) or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied to exclusively charitable purposes.

• The Company is not more than 60% invested in qualifying investments (as defined by S468L ICTA 1988) and where applicable will pay a dividend distribution.

More Definitions of ICTA 1988

ICTA 1988 the Income and Corporation Taxes Xxx 0000

ICTA 1988 the UK Income and Corporation Xxxxx Xxx 0000.

ICTA 1988. The Income and Corporation Taxes Act 1988

ICTA 1988 means the UK’s Income and Corporation Taxes Xxx 0000;

ICTA 1988 means the Income and Corporation Taxes Act 1988; “IFRSs” means:

ICTA 1988 means the Income and Corporxxxxx Xxxxx Xxx 0000;

ICTA 1988 has the meaning given to it in the Agreement;