Paragraph 81
(1)
Section 145 (call options: indexation allowance) is amended as follows.
(2)
In subsection (1), omit “(subject to subsection (1A) below)”.
(3)
Omit subsection (1A).
Section 145 (call options: indexation allowance) is amended as follows.
In subsection (1), omit “(subject to subsection (1A) below)”.
Omit subsection (1A).