# Income and Corporation Taxes Act 1988, Paragraph 8

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

If it appears that any method of apportionment given by paragraph 7 above would work unreasonably or unjustly for any case for which it is given, such other method shall be used for that case as appears just and reasonable.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/28A/paragraph/8 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-28A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.