Income and Corporation Taxes Act 1988

[F1431AA Relevant benefits for purposes of section 431(4)(d) and (e).U.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1S. 431AA inserted (with application in accordance with s. 143(5) of the amending Act) by Finance Act 1994 (c. 9), s. 143(4)

F2S. 431AA repealed (with effect in accordance with Sch. 8 para. 57 of the repealing Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(5), Note 2