Paragraph 294
In section 39(3) (treatment for taxation purposes of enemy debts etc written off during the war), in paragraph (b) of the proviso—
(a)
in sub-paragraph (i) for “section 75(1) of the Income and Corporation Taxes Act 1988” substitute “ section 1219 of the Corporation Tax Act 2009 ”, and
(b)
in sub-paragraph (ii) for “that Act” substitute “ the Income and Corporation Taxes Act 1988 ”.