Amendment of Chapter 1 of Part 12 of the Income and Corporation Taxes Act 1988
This
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Memorandwm Esboniadol
6.—(1) Amend section 444AD (transfers of business: modification of section 83(2B) of the Finance Act 1989) as follows.
(2) In subsection (4)(b) for “line 15 figure” substitute “line 31 figure”.