Paragraph 29 I1

Section 9 (non-UK resident company preparing return of accounts in currency other than sterling) is amended as follows.

For subsection (1) substitute—

“(1)

This section applies if a non-UK resident company within the charge to corporation tax prepares its return of accounts for a period of account in a currency other than sterling (the “accounts currency”).”

In subsection (4) omit from “of its” to “United Kingdom”.