SCHEDULES
SCHEDULE 3Advance corporation tax
Section 116 of the Taxes Act 1988
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1
Section 116 of the Taxes Act 1988 (arrangements for transferring relief) shall be amended as follows.
2
In subsection (2), paragraph (d) (which makes 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.