TCGA 1992
54(1)Section 161 (appropriations to and from trading stock) is amended as follows.
(2)In subsection (1), for “subsections (3) to (3ZB)” substitute “subsection (3)”.
(3)Omit subsections (3ZA) and (3ZB).
(4)In subsection (3A), omit “or (3ZA)”.