There are currently no known outstanding effects for the Finance Act 1998, Paragraph 18.
18U.K.In paragraph 2(1) of Schedule 24 to the Taxes Act 1988 (foreign company assumed to become resident in UK at beginning of first accounting period in respect of which a direction is given or which is an ADP exempt period)—
(a)in paragraph (a), for “a direction is given under section 747(1)" there shall be substituted “ an apportionment under section 747(3) falls to be made ”; and
(b)in the words following paragraph (b), for “a direction is given" there shall be substituted “ an apportionment falls to be made ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
