SCHEDULES
SCHEDULE 17M1DUAL RESIDENT INVESTING COMPANIES
Annotations:
Marginal Citations
PART II EARLY PAYMENTS OF INTEREST ETC. AND CHARGES ON INCOME
Interpretation
4
In this Part of this Schedule—
a
a “1986 accounting period” means an accounting period which begins or ends (or begins and ends) in the financial year 1986;
b
a “post-1986 accounting period” means an accounting period which begins on or after 1st April 1987; and
c
“dual resident investing company” has the same meaning as in section 404.
Source—1987 (No.2) Sch.4