Paragraph 4
United Kingdom
In this Part of this Schedule—
(a)
a “1986 accounting period” means an accounting period which begins or ends (or begins and ends) in the financial year 1986;
(b)
a “post-1986 accounting period” means an accounting period which begins on or after 1st April 1987; and
(c)
“dual resident investing company” has the same meaning as in section 404.
Notes on Schedule 17
Textual amendments
- F1
Sch. 17 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 139, Sch. 3 Pt. 1 (with Sch. 2)