This section has no associated Explanatory Notes
172In 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”.