This section has no associated Explanatory Notes
84(1)Amend section 105 (allowable deductions) as follows.
(2)In subsection (1)—
(a)for “tax”, in the first three places where it occurs, substitute “corporation tax”,
(b)for “person”, in the first place where it occurs, substitute “company”, and
(c)for “him” substitute “it”.
(3)In subsection (3) for “chargeable period”, in each place where it occurs, substitute “accounting period”.