OpenLegislation

Article 2

Original text. Later amendments are not shown.

Section 20(1)(a) of the Finance Act 1985f1 shall have effect with respect to any prescribed accounting period ending on or after 29th July 1988.

Annotations

Footnotes

f1

1985 c. 54; a new section 20(1)(a) was substituted by section 20 of the Finance Act 1988.