SCHEDULES
SCHEDULE 15 Loan relationships: savings and transitional provisions
Part I Corporation tax
F2 Adjustment of opening value where new accounting basis adopted as from an accounting period beginning on 1st April 1996
Annotations:
Amendments (Textual)
F3F13A
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Sch. 15 para. 3A and crossheading inserted (19.3.1997 with effect as mentioned in Sch. 13 para. 7 of the amending Act) by 1997 c. 15, s. 83(6), Sch. 13 para. 3