Income and Corporation Taxes Act 1988

Valid from 27/12/2007

5(1)Modify section 432B (apportionment of receipts brought into account) as follows.

(2)In subsection (1) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.

(3)In subsection (2) for “sections 432C to 432G” substitute “ sections 432C and 432G ”.

(4)Omit subsection (3).