Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 24 U.K. M1 ASSUMPTIONS FOR CALCULATING CHARGEABLE PROFITS, CREDITABLE TAX AND CORRESPONDING UNITED KINGDOM TAX OF FOREIGN COMPANIES

Marginal Citations

M1 Source-1984 Sch. 16, 1985 Sch. 14 16

Group relief etc. U.K.

7 The company shall be assumed not to be a subsidiary to which the benefit of any advance corporation tax may be surrendered under section 240.