This section has no associated Explanatory Notes
5(1)Section 432E of ICTA (section 432B apportionment: participating funds) is amended as follows.U.K.
(2)In subsection (3)(a), omit “and foreign business assets”.
(3)In subsection (4), in the definition of “A”, omit “and foreign business assets”.
(4)In subsection (4A), omit “or foreign business assets”.