Chwilio Deddfwriaeth

Finance Act 2008

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Gross roll-up business

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

(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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