Version Superseded: 01/04/2010
Point in time view as at 01/12/2009. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Paragraph 12 is up to date with all changes known to be in force on or before 09 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.
12Expressions used both in this Part of this Schedule and in [F1Part 5 of CTA 2009] have the same meanings in this Part of this Schedule as in that Chapter.
Textual Amendments
F1Words in Sch. 28A para. 12 substituted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 290(8) (with Sch. 2 Pts. 1, 2)
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