Part III Income Tax, Corporation Tax and Capital Gains Tax
Management and enforcement
91 Advance corporation tax: consequences of abolition.
F21
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F22
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F23
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4
In section 32(6) of the M1Finance Act 1998 (meaning of “unrelieved surplus advance corporation tax”), for “paragraph 11” substitute “
paragraph 12
”
.
F15
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6
The amendment made by subsection (4) above shall be deemed always to have had effect.