Finance Act, 1990

Amendment of section 41 (basis of relief from corporation tax) of Finance Act, 1980 .

52.Section 41 of the Finance Act, 1980 , is hereby amended by the insertion, in subsection (1), after “means the corporation tax” of “(other than an amount which, by virtue of sections 101, 151 and 162 of the Corporation Tax Act, 1976 , as amended, respectively, by sections 47 , 49 and 48 of the Finance Act, 1990, and of section 51 of the Finance Act, 1990, falls to be treated as corporation tax of an accounting period)”.