Article 3 Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988
(1)
Amend section 432E (section 432B: apportionment: participating funds) f1 as follows.
(2)
At the end of subsection (1) add “but subject to section 432G”.
Annotations
Footnotes
- f1
-
Section 432E was inserted by paragraph 4 of Schedule 6 to the Finance Act 1990, and relevantly amended by paragraphs 16 and 17 of Schedule 8 to the Finance Act 1995 and paragraph 10 of Schedule 33 to the Finance Act 2003.