OpenLegislation

Paragraph 5

The repeals in section 681 of the Income and Corporation Taxes Act 1988have effect in relation to the income of bodies corporate for accountingperiods beginning after 31st March 1989.

Notes on Part V

Modifications

C1

Sch. 17 Pt. V restricted (retrospectively) by 1993 c. 34, s. 79(2)(a)