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,
”
.