Finance Act 2008, Paragraph 78 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
78U.K.At the beginning of Chapter 4 of Part 2 (indexation allowance), insert—
This Chapter applies only for the purposes of corporation tax.”
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