This section has no associated Explanatory Notes
609(1)Amend section 180 (cost to buyer of stock valued on sale basis of valuation) as follows.U.K.
(2)In subsection (1) after “trade” insert “ , profession or vocation ”.
(3)In subsection (2)(b) for “section 100(1A) to (1C) of ICTA” substitute “ section 164(3) or sections 165 to 167 of CTA 2009 ”.