Part 2A UTPR transitional safe harbour electionF1
Annotations
Textual amendments
- F1
Sch. 16 Pt. 2A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(4), 10
Sch. 16 Pt. 2A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(4), 10