29(1)Section 1112 (artificially inflated claims for relief or tax credit) is amended as follows.
(2)In subsection (1), for “the purposes mentioned in subsection (2)” substitute “the purpose of determining for an accounting period relief to which a company is entitled under this Chapter”.
(3)Omit subsection (2).
(4)In subsection (3)—
(a)at the end of paragraph (a) insert “or”, and
(b)omit paragraphs (c) and (d).
(5)Accordingly, the heading of that section becomes “Artificially inflated claims for relief”.