Paragraph 3 Attribution of profits
United Kingdom
In section 19 (chargeable profits)—
(a)
in subsection (2)(b), for “32” substitute “24”;
(b)
in subsection (5), for “32” substitute “24”.
United Kingdom
In section 19 (chargeable profits)—
in subsection (2)(b), for “32” substitute “24”;
in subsection (5), for “32” substitute “24”.