18(1)Amend section 35 (charge on assignment of lease granted at an undervalue) as follows.U.K.
(2)In subsection (2) for “him in consequence of his” substitute “ the assignor in consequence of the assignor's ”.
(3)In subsection (2A)(b) for “chargeable” substitute “ accounting ”.
(4)In subsection (3) for “tax” substitute “ corporation tax ”.