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Finance (No. 2) Act 2017

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Changes over time for: Paragraph 32

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There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 32. Help about Changes to Legislation

32(1)In the case of an accounting period of a company beginning before 1 April 2018, the company may make an election under section 433 or 444 of TIOPA 2010 before that date.U.K.

(2)Companies making an election under section 435 of TIOPA 2010 before 1 April 2018 may specify a date in the election from which it has effect which is before the date on which the election is made.

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