# Income and Corporation Taxes Act 1988, Paragraph 1

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

This Part of this Schedule applies, in the case of any non-resident company, for the purposes of section 403F (relief in respect of overseas losses of non-resident companies).

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/18A/paragraph/1 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-18A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.