There are currently no known outstanding effects for the Finance Act 1997, Paragraph 5.
5[F1(1)In subsection (3) of section 67 of that Act of 1990 (manner of giving allowance on thermal insulation), the words from “shall be made” to “corporation tax,” shall be omitted.U.K.
F1(2)After that subsection there shall be inserted the following subsection—
“(3A)Subsections (2) and (3) above have effect for the purposes of corporation tax only.”]
F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 15 para. 5(1)(2) repealed (31.7.1998 with effect in accordance with s. 38(2)(3) of the amending Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(4) Note
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