Related Commentary  Related HMRC Manuals

History

In the heading to s. 250, the words “Ordinary overseas” substituted for “Overseas” by FA 2011, s. 52 and Sch. 14, para. 12(13)(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).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.