Paragraph 12
In section 42 (limit on credit against corporation tax) after subsection (4) insert—
“(5)See also section 49A which contains an additional limit on credit allowed in certain cases involving CFCs.”
In section 42 (limit on credit against corporation tax) after subsection (4) insert—
“(5)See also section 49A which contains an additional limit on credit allowed in certain cases involving CFCs.”