624(1)Amend Schedule 24 (restriction of deductions for employee benefit contributions) as follows.U.K.
(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In paragraph 3(a) for “tax purposes” substitute “ corporation tax purposes ”.
(4)In paragraph 9(1) omit the definition of “for tax purposes”.
Textual Amendments
F1Sch. 1 para. 624(2) repealed (19.7.2007 with effect as stated in s. 34 of the amending Act) by Finance Act 2007 (c. 11), s. 114, Sch. 27 Pt. 2(5)