SCHEDULES
SCHEDULE 1Consequential amendments
Part 1Income and Corporation Taxes Act 1988
55
In section 82B(1) (payments to research associations, universities etc.)—
(a)
for “person” substitute “
company
”
,
(b)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
before “tax” insert “
corporation
”
.