SCHEDULES
SCHEDULE 3 Advance corporation tax
Schedule 13A to the Taxes Act 1988
42
1
Schedule 13A to the Taxes Act 1988 (surrenders of ACT) shall cease to have effect.
2
This paragraph has effect in relation to accounting periods of the surrendering company (as defined in section 240(1) of the Taxes Act 1988) beginning on or after 6th April 1999.