Section 260 Transitional provision and safe harboursF1
United Kingdom
(1)
Schedule 16 contains transitional provision and provision about a general transitional safe harbour.
(2)
Schedule 16A contains provision about other safe harbours.
Annotations
Textual amendments
- F1
S. 260 substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(3)
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)