# Finance Act 1998, Paragraph 45


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/19/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.