492(1)Amend section 256 (different giving effect rules for different categories of business) as follows.U.K.
(2)In subsection (2)(b) for the words from “amount” to the end substitute “ company as receiving for the chargeable period in question an amount which is equal to the amount of the charges (or parts of charges) and to which the charge to corporation tax on income applies ”.
(3)In subsection (4) for “under Case VI of Schedule D” substitute “ chargeable under section 436A of ICTA ”.