F179Spreading of acquisition expensesU.K.
This
adran has no associated
Nodiadau Esboniadol
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Textual Amendments
F1S. 79 omitted (with effect in relation to accounting periods of companies beginning on or after 1.1.2023 of the commencing S.I.) by virtue of Finance Act 2022 (c. 3), Sch. 5 paras. 2, 4; S.I. 2022/1164, reg. 2(1) (with reg. 2(2))