SCHEDULES
SCHEDULE 5 Rent and other receipts from land
I1Part III Minor and consequential amendments
Annotations:
Commencement Information
Income and Corporation Taxes Act 1988 (c.1)
46
In Schedule 26 to the Taxes Act 1988 (allowance of reliefs against amounts apportioned in respect of profits of controlled foreign companies), in paragraph 1(3)(a) for “section 393A(1)" substitute “
section 392A(1) or 393A(1)
”
.
Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.