Overview Part 1: Income and Corporation Taxes Act 1988 Section 576J
3198.This new section of ICTA mirrors section 145 of this Act. See Change 25 in Annex 1 and the commentary on section 145(1).
3199.It does not, however, include in subsection (3) any cross-reference to section 575(2) of ICTA as it is beyond the scope of this Act to make an amendment to section 575(2) of ICTA for corporation tax purposes corresponding to the amendment to the provisions of that subsection made for income tax purposes in section 136(2) of this Act. See Change 24 in Annex 1.