# Income and Corporation Taxes Act 1988, Paragraph 16

Extent: E+W+S+N.I.

In this Schedule—
“the relevant date” means the date of the termination or change in question; and
“tax year” means a year of assessment.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/11/paragraph/16 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-11/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.