Paragraph 552
(1)
Amend section 357 (business entertainment and gifts: exception where employer's expenses disallowed) as follows.
(2)
In subsection (2) for “section 577 of ICTA” substitute “ section 1298 of CTA 2009 ”.
(3)
In subsection (3) for “that section” substitute “ section 1298 of CTA 2009 ”.