This section has no associated Explanatory Notes
203(1)Amend section 526 (relief for expenses) as follows.U.K.
(2)In subsection (1)—
(a)for “person” substitute “ company ”,
(b)for “him”, in the first place where it occurs, substitute “ it ”,
(c)for “him”, in the second place where it occurs, substitute “ the company for the purposes of corporation tax ”, and
(d)for “chargeable” substitute “ accounting ”.
(3)Omit subsection (2).