Article 2
The day appointed for section 118F of the Income and Corporation Taxes Act 1988f1 for periods beginning on or after which section 178(1) of the Finance Act 1989 shall have effect is 9th December 1997.
Annotations
Footnotes
- f1
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1988 c. 1; sections 118A to 118K were inserted by paragraph 1 of Schedule 29 to the Finance Act 1996.