157(1)Amend section 705A (statement of case by tribunal for opinion of High Court) as follows.U.K.
(2)In subsections (1) and (2) for “his” substitute “ its ”.
(3)In subsection (3) for “he” substitute “ that party ”.
(4)In subsection (5)—
(a)for “he” and “the party requiring it” substitute “ that party ”, and
(b)for “his” substitute “ that party's ”.
(5)In subsections (10) and (11)(a) and (b) for “tax” substitute “ corporation tax ”.