Paragraph 4
In Schedule 4, in the table in Part 2, after the entry relating to “trade” insert—
“
trading stock (in relation to a trade) (in Chapter 11A of Part 2) section 172A ”.
In Schedule 4, in the table in Part 2, after the entry relating to “trade” insert—
“
trading stock (in relation to a trade) (in Chapter 11A of Part 2) section 172A ”.