This section has no associated Explanatory Notes
155In section 444BA(1) (equalisation reserves for general business) for “Case I or V of Schedule D” substitute “section 35 of CTA 2009 (charge on trade profits)”.
155In section 444BA(1) (equalisation reserves for general business) for “Case I or V of Schedule D” substitute “section 35 of CTA 2009 (charge on trade profits)”.