Paragraph 55
United Kingdom
In section 82B(1) (payments to research associations, universities etc.)—
(a)
for “person” substitute “ company ”,
(b)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
before “tax” insert “ corporation ”.
Annotations
Textual amendments
- F1
Sch. 1 para. 55(b) repealed (with effect as mentioned in s. 15 of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 70, {Sch. 11 Pt. 2(2) Note 2}