Paragraph 9

United Kingdom

(1)

Subject to sub-paragraph (2) below, this Schedule has effect—

(a)

for the purposes of income tax, in relation to the year 1997-98 and subsequent years of assessment; and

(b)

for the purposes of corporation tax, in relation to accounting periods ending on or after 1st April 1997.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 15 para. 9(2): By 2001 c. 2, s. 580, Sch. 4 it is provided (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) that Sch. 15 para. “(9)(2)” is repealed