117(1)Paragraph 72 (notice of consent requiring amendment of return) is amended as follows.U.K.
(2)For sub-paragraph (1) substitute—
“(1)Where notice of consent by the surrendering company relates to a loss or other amount in respect of which corporation tax relief has been given to the company for any accounting period, the company must at the same time amend its company tax return for that accounting period so as to reflect the notice of consent.”
(3)Omit sub-paragraph (2).
(4)In sub-paragraph (3) omit “or (2)”.
(5)In sub-paragraph (4) omit “or (2)”.