# Finance Act 1990, Paragraph 6

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/17/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.