22(1)Amend section 38 (rules for ascertaining duration of leases) as follows.U.K.
(2)In subsection (2) for “tax” substitute “ corporation tax ”.
(3)In subsection (4) for “tax advantage in the application of this Part” substitute “ corporation tax advantage in the application of this Part or an income tax advantage in the application of Chapter 4 of Part 3 of ITTOIA 2005 ”.