Paragraph 6
United Kingdom
(1)
Section 25 (qualifying expenditure) shall be amended as follows.
(2)
In subsection (1)(a)(ii) the words from “in the case of a person” to “of a company” shall be omitted.
(3)
Subsection (2) shall be omitted.
(4)
In subsection (3) the words “, but not being a company,” shall be omitted.
(5)
In subsection (4)—
(a)
in paragraph (a) the words “(whether a company or not)” shall be omitted; and
(b)
in paragraph (b) the words “, in the case of a person other than a company,” shall be omitted.