Income and Corporation Taxes Act 1988

Financing arrangements: anticipatory provisionU.K.

4B(1)To the extent that it applies to provision relating to financing arrangements, this Schedule has effect as if in paragraph 1(1)(b) above the words “or within the period of six months beginning with the day on which the actual provision was made or imposed” were inserted immediately before sub-paragraph (i).

(2)In this paragraph “financing arrangements” has the same meaning as in paragraph 4A above.