This section has no associated Explanatory Notes
34(1)Amend section 56 (transactions in deposits with and without certificates or in debts) as follows.
(2)In subsection (2)—
(a)for “person”, in the first place where it occurs, substitute “company”, and
(b)for “tax” substitute “corporation tax”.
(3)In subsection (3)
(a)for “does” substitute “and section 551 of ITTOIA 2005 (charge to income tax on profits from disposal of deposit rights) do”, and
(b)in paragraph (a) for “person” substitute “company”.