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Regulation 4 Modifications of the Income and Corporation Taxes Act

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 12 (basis of, and periods for, assessment), in subsection (7A)f1 after “scheme” insert “or a qualifying overseas transfer”.

Annotations

Footnotes

f1

Subsection (7A) was inserted by paragraphs 3 and 7 of the Finance Act 1990 (c. 29) and amended by section 196 of, and paragraph 1 of Schedule 41, to the Finance Act 2003 (c. 14), paragraph 20(2) and (3) of Schedule 9 to the Finance (No. 2) Act 2005 (c. 22) and articles 13 and 14 of S.I. 2001/3629.