# Finance Act 2008, Paragraph 78


At the beginning of Chapter 4 of Part 2 (indexation allowance), insert—
“Chapter to apply only for corporation tax purposes
52A This Chapter applies only for the purposes of corporation tax.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/78 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.