157(1)Amend section 705A (statement of case by tribunal for opinion of High Court) as follows.
(2)In subsections (1) and (2) for “his” substitute “its”.
(3)In subsection (3) for “he” substitute “that party”.
(4)In subsection (5)—
(a)for “he” and “the party requiring it” substitute “that party”, and
(b)for “his” substitute “that party's”.
(5)In subsections (10) and (11)(a) and (b) for “tax” substitute “corporation tax”.