OpenLegislation

Explanatory note

United Kingdom

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Order revoked (with effect in relation to expenditure incurred on or after 1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2019 (c. 1), s. 33(3)(a)(5)