Paragraph 65

Section 179 (company ceasing to be member of group: post-appointed day cases) is amended as follows.

In subsection (3B)(c), for “section 13(2)” substitute “ section 3 ”.

In subsection (10A)(a), for the words from “and would by virtue of” to “purposes” substitute “ chargeable to corporation tax as a result of section 2B(3) or (4), ”.