Finance Act 1998 (c. 36)U.K.
21U.K.In paragraph 84 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters), for sub-paragraphs (1) to (3) substitute—
“(1)This paragraph applies where amounts may be brought into charge to tax either—
(a)in computing profits chargeable to tax under Case I of Schedule D, or
(b)as amounts within Case III or V of that Schedule.”; and the italic heading before that paragraph accordingly becomes “ Choice between Case I and Case III or V of Schedule D ”.