SCHEDULES
SCHEDULE 3 Advance corporation tax
Section 797 of the Taxes Act 1988
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1
Section 797 of the Taxes Act 1988 (limits on credit: corporation tax) shall be amended as follows.
2
Sub-paragraphs (4) and (5) (which make provision in relation to section 239) shall cease to have effect.
3
This paragraph has effect in relation to accounting periods beginning on or after 6th April 1999.