94(1)Section 113 (calls on shares) is amended as follows.U.K.
(2)Before subsection (1) insert—
“(A1)This section has effect for the purposes of corporation tax.”
(3)In the heading, insert at the end “ : corporation tax ”.
94(1)Section 113 (calls on shares) is amended as follows.U.K.
(2)Before subsection (1) insert—
“(A1)This section has effect for the purposes of corporation tax.”
(3)In the heading, insert at the end “ : corporation tax ”.