Section 48

MANAGEMENT EXPENSES

1(1)  [Amends ICTA 1988, s. 76(1)(ca), (d).]

History

The former extension of the amendment made by para. 1 to include ICTA 1988, s. 76(1)(e) was repealed by FA 2003, s. 216 and Sch. 43, Pt. 3(12) (following the substitution of ICTA 1988, s. 76(1)(e) by FA 2003, Sch. 33, para. 8(1)) with effect for accounting periods beginning on or after 1 January 2003 except those ending before 9 April 2003.


INTERPRETATION OF CHAPTER I OF PART XII

2  [Repealed by FA 1995, s. 162 and Sch. 29, Pt. VIII(5).]

History

Para. 2 repealed by FA 1995, s. 162 and Sch. 29, Pt. VIII(5) for accounting periods beginning on or after 1 January 1995.

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