# Income and Corporation Taxes Act 1988, Paragraph 8

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

(1) Parts I and II of this Schedule have effect in priority to section 409 and, accordingly, each of the component accounting periods resulting from the operation of Part I of this Schedule shall be regarded as a true accounting period for the purposes of that section.
(2) References in this Schedule to this Chapter do not include any provision of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/17/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-17/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.