(a)paragraph 2 contains an amendment designed to secure that in certain cases the chargeable profits of a company resident outside the United Kingdom are to be computed and expressed in the currency used in its accounts;
(b)the other paragraphs contain amendments connected with that amendment.
THE PRINCIPAL AMENDMENT
2 [Repealed by FA 2005, s. 104 and Sch. 11, Pt. 2(6).]
Para. 2 repealed by FA 2005, s. 104 and Sch. 11, Pt. 2(6), with effect for periods of account beginning on or after 16 March 2005.