SCHEDULES
SCHEDULE 3Advance corporation tax
Section 813 of the Taxes Act 1988
37
1
Section 813 of the Taxes Act 1988 (recovery of tax credits incorrectly paid) shall be amended as follows.
2
In subsection (6), paragraph (b) (which makes provision in relation to ACT) shall cease to have effect.
3
This paragraph has effect in relation to accounting periods beginning on or after 6th April 1999.