# Income and Corporation Taxes Act 1988, Paragraph 5

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

(1) Modify section 432B (apportionment of receipts brought into account) as follows.
(2) In subsection (1) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.
(3) In subsection (2) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.
(4) Omit subsection (3).

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19ABA/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19ABA/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.