Corporation Tax Act 2010 section 830

Certificates of tax paid etc.

Section 830 dealt with the provision of certificates evidencing tax paid, but this section was removed from the legislation with effect from July 2016.

• Section 830 was part of Part 18 of the Corporation Tax Act 2010, which concerned certificates of tax paid
• The entire Part 18, including this section, was repealed by the Finance Act 2016
• The repeal took effect in relation to disposals made on or after 5 July 2016
• For any disposals that occurred before 5 July 2016, the previous rules under Part 18 would still have applied

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