Taxation in the United Kingdom/Legislation/Section 38 of the Income and Corporation Taxes Act 1988

From Wikibooks, open books for an open world
< Taxation in the United Kingdom‎ | Legislation
Jump to navigation Jump to search

Subsection (5) provides that in relation to Scotland, the word "term" in relation to the duration of a lease

Subsection (7) notes that the section is subject to transitional rules and savings on Paragraphs 2 and 3 of Schedule 30 to ICTA.