Finance Act 2002

Limits on credit: corporation taxU.K.

54In section 797, in subsection (3B) (amounts that must be allocated to trading profits) in paragraph (b) (claims under section 83(2)(d) of the Finance Act 1996) for โ€œa claim under subsection (2)(d) ofโ€ substitute โ€œ subsection (3A) of โ€.