# Income and Corporation Taxes Act 1988, Paragraph 8F

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

In section 444AEA (transfer schemes: anti-avoidance rule), in subsection (6), in the definition of “surplus-increasing transfer of assets”, for “increases the amount of total surplus shown in line 39 of Form 58” substitute “ gives rise to an amount that increases the profits or reduces the losses shown ”.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19ABA/paragraph/8F (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19ABA/paragraph-8F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.