Paragraph 187
(1)
Section 1000 (deduction for costs of setting up employee share ownership trust) is amended as follows.
(2)
In subsection (2), for “subsections (3) and (4)” substitute “ subsection (3) ”.
(3)
Omit subsection (4).
Section 1000 (deduction for costs of setting up employee share ownership trust) is amended as follows.
In subsection (2), for “subsections (3) and (4)” substitute “ subsection (3) ”.
Omit subsection (4).