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6(1)Section 25 (qualifying expenditure) shall be amended as follows.
(2)In subsection (1)(a)(ii) the words from “in the case of a person” to “of a company” shall be omitted.
(3)Subsection (2) shall be omitted.
(4)In subsection (3) the words “, but not being a company,” shall be omitted.
(5)In subsection (4)—
(a)in paragraph (a) the words “(whether a company or not)” shall be omitted; and
(b)in paragraph (b) the words “, in the case of a person other than a company,” shall be omitted.