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221U.K.The Finance Act 1991 is amended as follows.
222(1)Omit sections 62 to 65 (abandonment guarantees and abandonment expenditure).U.K.
(2)Sub-paragraph (1) has effect for corporation tax purposes only.
223U.K.In section 104(3) (abandonment guarantees) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.
224U.K.In section 112(7)(b) (apportionment of consideration for stamp duty purposes) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.