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Income and Corporation Taxes Act 1988
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Income and Corporation Taxes Act 1988, Paragraph 12 is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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12The validity of an election for the herd basis in force immediately before the commencement of this Schedule and made in pursuance of—
(a)section 35 of the Finance Act 1973 on or after 25th July 1973 and before 6th April 1976, or
(b)section 48(6) to (9) of the Finance Act 1984,
shall not be affected by the repeal of those sections by this Act.
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