416(1)Amend section 126 (pools payments for football ground improvements) as follows.U.K.
(2)In subsection (2)—
(a)for “person” substitute “ company ”, and
(b)for “tax purposes” substitute “ corporation tax purposes ”.
(3)In subsection (3) after “not” insert “ , for corporation tax purposes, ”.
(4)In subsection (4) after “2001” insert “ (general rule excluding contributions: income and corporation tax) ”.