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.