Finance Act, 1977
|
Amendment of section 171 (construction of references to income tax paid by deduction and to repayment) of Corporation Tax Act, 1976. |
41.—(1) Section 171 of the Corporation Tax Act, 1976 , is hereby amended by the insertion after “Tax Acts” of “(other than in sections 3, 8 and 151)”. | |
(2) This section shall have and be deemed to have had effect as on and from the 6th day of April, 1976. |