xmlns:atom="http://www.w3.org/2005/Atom"
77In section 98(1) (tied premises: receipts and expenses treated as those of a trade)—
(a)after “This section applies” insert “for corporation tax purposes”,
(b)for “a person (“the trader”)” substitute “a company (“the trader”)”, and
(c)for “another person” substitute “a person other than the trader”.