This section has no associated Explanatory Notes
172U.K.In section 401(1) (relief for pre-trading expenditure)—
(a)for “person” substitute “ company ”,
(b)for “trade, profession or vocation”, wherever it occurs, substitute “ trade or profession ”,
(c)for “he” substitute “ the company ”,
(d)for “his” substitute “ the company's ”, and
(e)for “him” substitute “ the company ”.