[F111(1)In section 213(4), the words “ in the United Kingdom through a branch or agency ”shall be treated as inserted after the words “long term business”.U.K.
(2)This paragraph shall apply in relation to events occurring in accounting periods beginning after 31st December 1992.]
Textual Amendments
F1Sch. 7B inserted (27.7.1993) by 1993 c. 34, s. 102(2), Sch.11