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).
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