Article 149 EEA firms and Treaty firmsI1

For the heading to regulation 7 (EC companies) substitute “EEA firms and Treaty firms” and amend that regulation as follows.

In paragraph (1)(a) for “EC Company” substitute “EEA firm or a Treaty firm”.

In paragraph (2) for “return under section 11 of the Management Act” substitute “company tax return”.

The amendment made by paragraph (3) has effect in relation to periods of account ending on or after 1st December 2001.