Part OMemorandum accounts
Branch equivalent tax accounts (BETA): Branch equivalent tax credits
OE 10BETA credit for loss of shareholder continuity (Repealed)
Notes
- Section OE 10: repealed, on (applying for income years beginning on or after that date), by section 109(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).