# Finance Act 2008, Paragraph 40


(1) In section 436A(6) of ICTA (gross roll-up business: separate charge on profits), omit “under subsection (4) above”.
(2) The amendment made by sub-paragraph (1) has effect in relation to periods of account beginning on or after 1 January 2008 and ending on or after 12 March 2008.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/17/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-17/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.