101(1)Amend section 510A (tax treatment of European Economic Interest Groupings) as follows.
(2)In subsection (2) for “tax in respect of income and gains” substitute “corporation tax”.
(3)In subsection (3) omit paragraph (b) and the “and” immediately before it.
(4)In subsection (6) for “tax in respect of income and gains” substitute “corporation tax”.