Finance (No. 2) Act 1992

8 (1) Section 462 (conditions for tax exempt business) shall be amended as follows. U.K.

(2) In subsection (2), for “Section 460(2)(a)" there shall be substituted “ Section 460(2)(a) or (aa) ”.

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 9 para. 8(3) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(12)