Paragraph 595
(1)
Amend section 67 (restrictions on section 61 expenses: corporation tax receipts) as follows.
(2)
In subsection (3)(a), after “2005” insert “ but before 1st April 2009 ”.
(3)
In the title after “receipts” insert “ under ICTA ”.
Amend section 67 (restrictions on section 61 expenses: corporation tax receipts) as follows.
In subsection (3)(a), after “2005” insert “ but before 1st April 2009 ”.
In the title after “receipts” insert “ under ICTA ”.