69(1)Section 190 (tax recoverable from another group company or controlling director) is amended as follows.
(2)In subsection (2), for paragraph (b) substitute—
“(b)that the gain is chargeable to corporation tax as a result of section 2B(3) or (4).”
(3)In subsection (3)(b), for the words from “gain forms” to “10B” substitute “taxpayer company was not resident in the United Kingdom at the time when the gain accrued”.