S. 103A omitted by SI 2017/1204, reg. 5, with effect from 1 January 2018, subject to the transitional provisions in SI 2017/1204, reg. 1(3) (in the case of the new s. 103D the amendments do not have effect in relation to (a) any expenditure that is incurred before 1 January 2018; (b) any amount that is treated as a result of s. 103D(4) as expenditure and arises before 1 January 2018, or (c) any amount within s. 103D(7) that arises or (as the case may be) is paid, transferred or received before 1 January 2018). Former s. 103A read as follows:
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