197(1)Amend section 804 (relief against income tax in respect of income arising in years of commencement) as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Omit subsection (6).
Textual Amendments
F1Sch. 1 para. 197(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)