Finance Act 2003 (c. 14)

Part 7 U.K. Income tax, corporation tax and capital gains tax: general

Taxation of non-resident companies and related matters U.K.

155 Consequential amendments U.K.

(1) Schedule 27 to this Act provides for amendments consequential on the provisions of sections 148 to 153.

(2) The amendments made by that Schedule have effect in relation to accounting periods beginning on or after 1st January 2003.