[F13(1)In section 16(3), the words “under section 11(2)(b), (c), (d) or (e) of the Taxes Act" shall be treated as substituted for the words “under section 10".U.K.
(2)This paragraph shall apply in relation to accounting periods beginning after 31st December 1992.]
Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11