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185(1)Amend section 777 (provisions supplementary to sections 775 and 776) as follows.
(2)In subsection (1) for the words from “sections 775” to the end substitute “section 776”.
(3)In subsection (2)—
(a)for “the relevant provisions” substitute “section 776 and this section”, and
(b)for “sections 775 and 776” substitute “section 776”.
(4)In subsection (4) for “the relevant provisions” substitute “section 776 and this section”.
(5)In subsection (6)—
(a)for “the relevant provisions” substitute “section 776 and this section”, and
(b)for “sections 775 and 776” substitute “section 776”.
(6)In subsection (7) for “the relevant provisions” to “receipts)” substitute “section 776 and this section”.
(7)In subsection (8)—
(a)for “a person” substitute “a company”,
(b)for “tax under the relevant provisions” substitute “corporation tax under section 776”,
(c)in paragraph (a) for “he”, in both places where it occurs, substitute “it”,
(d)in paragraph (b) for “the person”, in both places where it occurs, substitute “the company”, and
(e)omit the second sentence.
(8)Omit subsection (9).
(9)In subsection (10) for “Sections 775 and 776 have” substitute “Section 776 has”.
(10)In subsection (11) for “person” substitute “company”.
(11)For subsection (12) substitute—
“(12)Where under section 776(8) the company charged to corporation tax is not the person (“P”) by whom the gain was realised and the tax has been paid, then for the purposes of sections 37 and 39 of the 1992 Act (profits taxable as income excluded from tax on chargeable gains) P shall be regarded as having been charged to that tax.”
(12)In subsection (13)—
(a)for “the relevant provisions” substitute “section 776 and this section”,
(b)for ““capital amount”” to “accordingly” substitute—
““capital”, in relation to a gain, means that, apart from section 776, the gain does not fall to be included in any calculation of income for corporation tax purposes;”, and
(c)omit the words from “and any” to the end.
(13)In the sidenote for “sections 775 and 776” substitute “section 776”.
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