Article 181 Anti-avoidance provisionI1
United Kingdom
In regulation 14(6)(b)(ii) of the Corporation Tax (Instalment Payments) Regulations 1998 (anti-avoidance provision) for “long term” substitute “long-term”.
Annotations
Commencement
- I1
Art. 181 in force at 1.12.2001, see art. 1(2)(b)