This section has no associated Explanatory Notes
7(1)Omit section 24 (which has come to apply only for the interpretation of section 780 of ICTA).U.K.
(2)Sub-paragraph (1) has effect for corporation tax purposes only.
7(1)Omit section 24 (which has come to apply only for the interpretation of section 780 of ICTA).U.K.
(2)Sub-paragraph (1) has effect for corporation tax purposes only.