Finance Act, 1990
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Amendment of section 152 (provisions as to tax under section 151) of Corporation Tax Act, 1976 . |
50.— Section 152 of the Corporation Tax Act, 1976 , is hereby amended by the insertion after subsection (4) (inserted by the Finance Act, 1981 ) of the following subsection: | |
“(5) Subsections (1), (2) and (3) shall have effect only in respect of a company to which the provisions of subsection (10) of section 151 relates.”. |