Part I Preliminary
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

SCHEDULE 21 Tax Relief in Connection with Schemes for Rationalizing Industry and other Redundancy Schemes

Sections 570, 572

Part I Preliminary

1

(1)     In this Schedule—

“scheme†means a scheme which is for the time being certified or has at any time been certified by the Secretary of State under section 568;

“payment†means a payment made

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