# Income and Corporation Taxes Act 1988, Paragraph 4

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

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.