OpenLegislation

Paragraph 3A F1F2

United Kingdom Repealed

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Annotations

Textual amendments

F1

Sch. 15 para. 3A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 444(2)(c), Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 54)

F2

Sch. 15 para. 3A and crossheading inserted (19.3.1997 with effect as mentioned in Sch. 13 para. 7 of the amending Act) by 1997 c. 15, s. 83(6), Sch. 13 para. 3

Notes on Adjustment of opening value where new accounting basis adopted as from an accounting period beginning on 1st April 1996

Textual amendments

F1

Sch. 15 para. 3A and crossheading inserted (19.3.1997 with effect as mentioned in Sch. 13 para. 7 of the amending Act) by 1997 c. 15, s. 83(6), Sch. 13 para. 3