104(1)Amend section 337A (computation of company’s profits or income: exclusion of general deductions) as follows.
(2)Omit subsection (1)(a).
(3)In subsection (2)—
(a)in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “Part 5 of CTA 2009”, and
(b)omit paragraph (b) and the “and” immediately before it.