TCGA 1992
63In section 171B (election under section 171A: effect), in subsection (5), for the words from “and would by virtue of” to the end substitute “chargeable to corporation tax as a result of section 2B(3) or (4).”
63In section 171B (election under section 171A: effect), in subsection (5), for the words from “and would by virtue of” to the end substitute “chargeable to corporation tax as a result of section 2B(3) or (4).”