Corporation Tax Act, 1976

Amendments and repeals concerning double taxation relief.

166.—(1) Each enactment mentioned in column (2) of Part I of the Fourth Schedule shall be amended as specified in column (3) of that Schedule and shall, as so amended, have effect in relation to corporation tax.

(2) Each enactment mentioned in Part II of the Fourth Schedule is hereby repealed to the extent specified in column (3) of that Schedule.

(3) The amendments and repeals in each Part of the Fourth Schedule are subject to the provisions of this Act and, in particular, to the provision made at the end of that Part.