OpenLegislation

Paragraph 6

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In paragraph 1(3) of Schedule 24 to that Act F1... (amount taken into account in computing tax of company on the assumption that it is resident in the United Kingdom), for “by virtue of section 47 or 48” there shall be substituted, in each case, “ and have been so received by virtue of section 154(2) of the Finance Act 1996 ”.

Annotations

Textual amendments

F1

Words in Sch. 28 para. 6 repealed (with effect in accordance with art. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), reg. 1(1), Sch. 2