Finance Act, 1990
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Amendment of section 58 (basis of relief from corporation tax) of Corporation Tax Act, 1976 . |
53.— Section 58 (as amended by section 42 of the Finance Act, 1980 ) of the Corporation Tax Act, 1976 , is hereby amended by the insertion, in subsection (10), after “means the corporation tax” of “(other than an amount which, by virtue of sections 101, 151 and 162, as amended, respectively, by sections 47 , 49 and 48 of the Finance Act, 1990, and of section 51 of the Finance Act, 1990, falls to be treated as corporation tax of an accounting period)”. |