Paragraph 104
United Kingdom
(1)
Amend section 337A (computation of company's profits or income: exclusion of general deductions) as follows.
(2)
Omit subsection (1)(a).
(3)
In subsection (2)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
omit paragraph (b) and the “and” immediately before it.
Annotations
Textual amendments
- F1
Sch. 1 para. 104(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)