Related Commentary  Related HMRC Manuals

History

In the heading to s. 248, the word “UK” inserted after “Ordinary” by FA 2011, s. 52 and Sch. 14, para. 12(11)(a), with effect in relation to chargeable periods beginning on or after 1 April 2011 (for corporation tax purposes), and in relation to chargeable periods beginning on or after 6 April 2011 (for income tax purposes).

The heading to s. 248 amended (previously “Ordinary Schedule A businesses”), by ITTOIA 2005, effective for income tax purposes for 2005–06 onwards and for corporation tax purposes for accounting periods ending after 5 April 2005.

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