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Finance Act 1998
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5(1)Section 750 of the Taxes Act 1988 (territories with a lower level of taxation) shall be amended as follows.U.K.
(2)In subsection (1) (which refers to certain provisions of section 749)—
(a)for “subsection (3)" there shall be substituted “ subsection (5) ”; and
(b)for “subsection (1) or subsection (2)" there shall be substituted “ any of subsections (1) to (4) ”.
(3)In subsection (3), for paragraph (a) (which refers to a direction under section 747(1) and a declaration under paragraph 11(3) of Schedule 24) there shall be substituted—
“(a)it shall be assumed for the purposes of Schedule 24 that an apportionment under section 747(3) falls to be made as regards that period; and”.
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