# Income and Corporation Taxes Act 1988, Paragraph 5E

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

The Treasury may by regulations provide for the value of the appropriate percentage as determined in accordance with paragraphs 2 to 5D above to be reduced by such amount as may be prescribed in the regulations, in such circumstances and subject to such conditions as may be so prescribed.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/6/paragraph/5E (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-6/paragraph-5E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.