Paragraph 12
United Kingdom
The validity of an election for the herd basis in force immediately before the commencement of this Schedule and made in pursuance of—
(a)
section 35 of the Finance Act 1973 on or after 25th July 1973 and before 6th April 1976, or
(b)
section 48(6) to (9) of the Finance Act 1984,
shall not be affected by the repeal of those sections by this Act.
Notes on Schedule 5
Textual amendments
- F1
Sch. 5 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 280, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)