Section 357JD Availability of reliefF2F1

Annotations

Textual amendments

F1

Ss. 357JB, 357JC substituted for ss. 357JB-357JE (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 95

F2

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1