Commencement Information
I1Sch. 5 Pts. I-III in force and has effect as mentioned in s. 38.
46U.K.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) ”.