# Finance Act 2011, Paragraph 6


(1) Section 748 of ICTA (cases where section 747(3) does not apply) is amended as follows.
(2) After subsection (1)(e) insert
“; or
(f) the accounting period ends during an exempt period in relation to the company (see Part 3A of Schedule 25).”
(3) In subsection (3) for “(e)” substitute “ (f) ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.