This
adran has no associated
Nodiadau Esboniadol
92U.K.In section 692 (allowance of accumulated net losses), in Step 3 in subsection (5)—
(a)for “the amount” substitute “ so much ”, and
(b)at the end insert “ as are referable to the unallowable purpose mentioned in subsection (1)(a) on a just and reasonable apportionment ”.