Paragraph 7
United Kingdom
F1... section 148B of ITTOIA 2005 (exceptional items) does not apply in relation to any profit or loss arising on or after the relevant date.
Annotations
Textual amendments
- F1
Words in Sch. 33 para. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(5), 3 Pt. 1 (with Sch. 2)