This section has no associated Explanatory Notes
23In section 40 (tax treatment of receipts and outgoings on sale of land)—
(a)in subsection (1)—
(i)after “for the purposes of” insert “corporation”, and
(ii)for “him” substitute “the purchaser”,
(b)in subsection (2) after “for the purposes of” insert “corporation”, and
(c)in subsection (3)—
(i)after “for the purposes of” insert “corporation”, and
(ii)for “him” substitute “the vendor”.