Jump to content

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

From Wikibooks, open books for an open world

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.