SCHEDULES

SCHEDULE 24 Exchange gains and losses

Part II Amendments of other provisions

Interest on tax overpaid

12

F11

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F12

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3

In section 102 of the Finance Act 1989 (surrender of company tax refund etc. within group) in subsection (4A) (cases where any of subsections (7) to (7C) of section 826 of the M1Taxes Act 1988 applies) for “(7C)” there shall be substituted “ (7CA) ”.

F14

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F15

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