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Paragraph 45

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

(1)

Section 246U of the Taxes Act 1988 (repayments treated as repayments of ACT in case of international headquarters company) is amended as follows.

(2)

In subsection (7), for paragraph (a) substitute—

“(a)

a company tax return made by the company for the accounting period, or”.

(3)

In subsection (8) for “a return under section 11 of the Management Act" substitute “ a company tax return ”.