This is the original version (as it was originally enacted).
189(1)Amend section 781 (assets leased to traders and others) as follows.
(2)After subsection (1) insert—
“(1A)An amount charged to income tax under subsection (1) above is treated for income tax purposes as an amount of income.”
(3)In subsection (4)(ab)—
(a)for “section 836B” substitute “section 1016 of ITA 2007”, and
(b)for “section 392” substitute “section 152 of ITA 2007”.
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