Introductory Text
1.Citation, commencement and effect
2.Modification of the Corporation Tax Acts
3.Modification of the Income and Corporation Taxes Act 1988
4.Modification of section 432ZA (linked assets)
5.Modification of section 461 (taxation in respect of other business)
6.Modification of section 461B (taxation in respect of other business: incorporated friendly societies etc)
7.Insertion of regulations 461E to 461G (apportionment)
8.Modification of the Capital Allowances Act 2001
Signature
Explanatory Note