Income and Corporation Taxes Act 1988

Valid from 01/05/1995

Amount BU.K.

4(1)Amount B is the highest 60 day minimum amount for the post-change period (finding that amount for that period in the same way as the highest 60 day minimum amount for the pre-change year is found).

(2)In this paragraph “the post-change period” means the period of three years beginning with the change in the ownership of the company in question.