42(1)Section 1106 (interpretation of sections 1104 and 1105) is amended as follows.U.K.
(2)In subsection (4) (meaning of “tax certificate”)—
(a)after paragraph (a) insert “ and ”, and
(b)omit paragraph (c) (tax credits), and the “and” preceding it.
(3)Omit subsections (5) and (6) (interpretation of subsection (4)(c)).