# Finance Act 2018, Paragraph 26


The amendment made by paragraph 16 does not have effect in relation to any case where a company tax return is amended before the day on which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.