Finance Act 1988 · 1988 c. 39View on legislation.gov.uk
Part III: Income Tax, Corporation Tax and Capital Gains Tax — chapter V: Management
After section 97 of the Taxes Management Act 1970 there shall be inserted—
Section 97A(a) of that Act has effect with respect to the year1988-89 or any subsequent year of assessment; and section 97A(b) has effect with respect to accounting periods ending after 31st March 1989.
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