# Finance Act 2007, Paragraph 70


(1) Section 256 (different giving effect rules for different categories of business) is amended as follows.
(2) In subsection (3), for paragraphs (a) to (c) substitute “ section 436A of ICTA (gross roll-up business) ”.
(3) In subsection (4)—
(a) for “profit” substitute “ profits ”,
(b) in paragraph (a), for “any particular category of business” substitute “ gross roll-up business ” and for “that category of business” substitute “ its gross roll-up business ”, and
(c) in paragraph (b), for “any particular category of business” substitute “ gross roll-up business ” and for “that category of business” substitute “ its gross roll-up business ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/7/paragraph/70 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-7/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.