Section 797 of the Taxes Act 1988U.K.
35(1)Section 797 of the Taxes Act 1988 (limits on credit: corporation tax) shall be amended as follows.U.K.
(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.