Finance (No. 2) Act 2005

4(1)In Schedule 4 to FA 2005, omit paragraph 6 (which amended section 109A of ICTA for corporation tax purposes when that section has no such application).E+W+S+N.I.

(2)In paragraph 19A of Schedule 9 to FA 1996, in sub-paragraph (4B)(g) after “2,” insert “ 4A, ”.

(3)In paragraph 25A of Schedule 26 to FA 2002, for “section 85B(1)” substitute “ paragraph 17B(1) ”.

(4)In section 103(1) of FA 1996, in the definition of “exchange gain” and “exchange loss”, after “(1A)” insert “ , (1AA) ”.

(5)In paragraph 54(1) of Schedule 26 to FA 2002, in the definition of “exchange gain” and “exchange loss”, after “(2)” insert “ , (2A) ”.

(6)These amendments shall be deemed always to have had effect.