Version Superseded: 06/04/2005
Point in time view as at 29/04/1996.
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 12.
12U.K.In section 231(3A) of the Taxes Act 1988 (restriction of tax credit where certain arrangements made by close investment-holding companies)—
(a)in the words preceding paragraph (a), the words “it appears to the inspector that” shall cease to have effect; and
(b)in the words following paragraph (b), for “appears to the inspector to be” there shall be substituted “ is ”.
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