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Paragraph 12 F1

United Kingdom Repealed

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Annotations

Textual amendments

F1

Sch. 14 Pt. 3 repealed (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 9(e), 12(3) (with Sch. 5 paras. 15, 18(4), 19)