http://www.legislation.gov.uk/ukpga/1988/1/section/346/2009-10-21
Income and Corporation Taxes Act 1988
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
1988-02-09
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Statute Law Database
2024-05-30
2009-10-21
Income and Corporation Taxes Act 1988
s. 109A(4B)
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s. 18
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(b)
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