Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 17 DUAL RESIDENT INVESTING COMPANIES

PART II EARLY PAYMENTS OF INTEREST ETC. AND CHARGES ON INCOME

Interpretation

4 In this Part of this Schedule—

(a) a “1986 accounting period” means an accounting period which begins or ends (or begins and ends) in the financial year 1986;

(b) a “post-1986 accounting period” means an accounting period which begins on or after 1st April 1987; and

(c) “dual resident investing company” has the same meaning as in section 404.