OpenLegislation

Paragraph 153 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 709(4) (meaning of “corporation tax advantage” and other expressions)f1 omit “, the Special Commissioners”.

Annotations

Footnotes

f1

Section 709 was amended by section 1027 of, and paragraphs 1 and 161 of Schedule 1 to, the Income Tax Act 2007 (c. 3).