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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 5
- Paragraph 5
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Changes over time for: Paragraph 5
Version Superseded: 16/11/2017
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- 17/07/2012- Amendment
- 17/07/2012
Point in time - 16/11/2017- Amendment
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Point in time view as at 17/07/2012.
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 5.
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This section has no associated Explanatory Notes
5U.K.In section 288 (exemption of financing income: appointment of authorised company for relevant period of account), after subsection (2) insert—
“(2A)In subsection (2), the reference to each company to which this Chapter applies does not include a company that is a dormant company throughout the relevant period of account.”
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