9U.K.Any reference in Part IV of this Act to the original trade or business shall, in relation to any post-war refund made in respect of tax paid under the said section twenty-four, be construed as a reference to the trade or business carried on by the company whose stock in trade was disposed of at the time of the disposal thereof, . . . F1.
Textual Amendments
F1Words repealed by Finance Act 1953 (c. 34), ss. 32(5), 35(7), Sch. 3 Pt. II