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Finance Act 2008

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Changes to legislation:

Finance Act 2008, Paragraph 40 is up to date with all changes known to be in force on or before 18 February 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. Help about Changes to Legislation

40(1)In section 436A(6) of ICTA (gross roll-up business: separate charge on profits), omit “under subsection (4) above”.U.K.

(2)The amendment made by sub-paragraph (1) has effect in relation to periods of account beginning on or after 1 January 2008 and ending on or after 12 March 2008.

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