Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: FA 1998 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2U.K.Schedule 18 to FA 1998 (company tax returns) is amended as follows.
3U.K.In paragraph 25(3)—
(a)insert “ or ” at the end of paragraph (b), and
(b)omit paragraph (d) and the “or” preceding it.
4U.K.In paragraph 42(4)—
(a)insert “ or ” at the end of paragraph (a), and
(b)omit paragraph (c) and the “or” preceding it.
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