Supplementary Provisions, Article 8

The provisions of the Corporation Tax Act as amended by the provisions of the preceding Article apply, with regard to a corporation that has become a land development corporation through an entity conversion under Article 2, paragraph (1) of the Supplementary Provisions, to corporation tax for business years ending after the date of that entity conversion, and with regard to corporation tax for business years ending on or before the date of that entity conversion, the provisions then in force continue to govern.