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Finance Act 1981
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- UK Public General Acts
- 1981 c. 35
- PART II
- Section 13
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13Goods acquired before incorporation
In section 3(8) of the [1972 c. 41.] Finance Act 1972 (power to make regulations about input tax) after paragraph (b) there shall be inserted—
“(bb)for a taxable person that is a body corporate to count as its input tax, in such circumstances, to such extent and subject to such conditions as may be prescribed, tax under either of those Parts on the supply or importation of goods acquired for it before its incorporation or on the supply of services before that time for its benefit or in connection with its incorporation ;”.
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