xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
64U.K.FA 1950 is amended as follows.
65U.K.In section 39(3)(b)(ii) (treatment for taxation purposes of enemy debts etc written off during the war), for βan expenses deduction for the purposes of Step 1 of section 76(7) of the Income and Corporation Taxes Act 1988β substitute β ordinary BLAGAB management expenses for the purposes of section 76 of the Finance Act 2012 β.