# Finance Act 2018, Paragraph 18


In section 378 (disallowed tax-interest expense amounts carried forward), in subsections (3) and (6), omit “the later accounting period or”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.