SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Finance Act 1991 (c. 31)

418

1

Amend section 121 (pools payments to support games etc.) as follows.

2

In subsection (2)—

a

for “person” substitute “ company ”, and

b

for “tax purposes” substitute “ corporation tax purposes ”.

3

In subsection (3) after “not” insert “ , for corporation tax purposes, ”.