Gross roll-up businessU.K.
40(1)In section 436A(6) of ICTA (gross roll-up business: separate charge on profits), omit “under subsection (4) above”.U.K.
(2)The amendment made by sub-paragraph (1) has effect in relation to periods of account beginning on or after 1 January 2008 and ending on or after 12 March 2008.