Paragraph 13
United Kingdom
F1(1)
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(2)
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(3)
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(4)
This paragraph shall have effect in relation to accounting periods beginning after 31st March 1989.
Annotations
Textual amendments
- F1
Sch. 12 para. 13(1)-(3) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)