Last modified on 14 January 2007, at 17:31

Taxation in the United Kingdom/Legislation/Section 38 of the Income and Corporation Taxes Act 1988

Subsection (5) provides that in relation to Scotland, the word "term" in relation to the duration of a lease

Subsection (7) notes that the section is subject to transitional rules and savings on Paragraphs 2 and 3 of Schedule 30 to ICTA.