This section has no associated Explanatory Notes
161(1)Amend section 709 (meaning of “tax advantage” and other expressions) as follows.
(2)In subsection (1) for “tax”, in each place where it occurs, substitute “corporation tax”.
(3)In subsection (4)(a) for “he”, in both places where it occurs, substitute “the recipient”.
(4)In subsection (6)(a)—
(a)for “he”, in both places where it occurs, substitute “the recipient”, and
(b)for “him” substitute “the recipient”.
(5)In the sidenote for ““tax advantage”” substitute ““corporation tax advantage””.