ESC C16 striking off a company

[miss t]

Does anyone know whether this ESC still exists? I know it was under consultation with the proposal that it is removed, but I can't find anything online to confirm how far that process has got. Thanks

[section 44]

For what it's worth, it's in the Tolley's Yellow Tax Handbook 2011-12 (July 2011)

[maths]

Not really my scene but proposal to legislate re ESC C16 (and other ESCs) by amendment to CTA 2010 was contained in "Extra statutory concessions – fourth technical consultation on draft legislation" Consultation document 13 December 2010" but as yet it doesn't appear to have been legislated; thus as section44 indicates it appears to remain as an ESC.

[miss t]

Thanks both of you