90(1)Section 109 (pre-April 1982 share pools) is amended as follows.U.K.
(2)In subsection (1), for “This” substitute “ For the purposes of corporation tax, this ”.
(3)In the heading, for “Pre-April” substitute “ Corporation tax: pre-April ”.
90(1)Section 109 (pre-April 1982 share pools) is amended as follows.U.K.
(2)In subsection (1), for “This” substitute “ For the purposes of corporation tax, this ”.
(3)In the heading, for “Pre-April” substitute “ Corporation tax: pre-April ”.