Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 22/07/2004

SCHEDULE A2 U.K. Corporation tax: the non-corporate distribution rate: supplementary provisions

Part 3 U.K. Other supplementary provisions

Treatment of distributions made otherwise than in an accounting period U.K.

16 For the purposes of section 13AB and this Schedule, a non-corporate distribution made by a company otherwise than in an accounting period of the company shall be treated as made in the next accounting period of the company.