# Finance Act 2007, Paragraph 21


In paragraph 84 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters), for sub-paragraphs (1) to (3) substitute—
“(1) This paragraph applies where amounts may be brought into charge to tax either—
(a) in computing profits chargeable to tax under Case I of Schedule D, or
(b) as amounts within Case III or V of that Schedule.”; and the italic heading before that paragraph accordingly becomes “ Choice between Case I and Case III or V of Schedule D ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/8/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-8/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.