This section has no associated Explanatory Notes
365(1)Amend section 59 (partnerships) as follows.U.K.
(2)In subsection (2)(b) after “capital gains tax” insert “ or corporation tax ”.
(3)In subsection (3)—
(a)after “arrangements” insert “ (so far as providing for that relief) ”, and
(b)after “capital gains tax” insert “ or corporation tax ”.