Finance Act, 1991
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Amendment of section 41 (amendment of section 39 (meaning of “goods”) of Finance Act, 1980) of Finance Act, 1990. |
35.— Section 41 of the Finance Act, 1990 , is hereby amended by the substitution of the following proviso for the proviso to subsection (6): | |
“Provided that corporation tax payable by a company shall not be reduced by virtue of this section if that corporation tax would not have been so reduced if the provisions of subsection (1CC2) (inserted by the Finance Act, 1987 ) of section 39 of the Finance Act, 1980 , had not been enacted.”. |