Sch 18 para 3
In section 383 (income and matching expense in different accounting periods), after subsection (1) insert— (1A) For the meaning of “qualifying change of ownership”, see sections 394A to 398A
In section 383 (income and matching expense in different accounting periods), after subsection (1) insert— (1A) For the meaning of “qualifying change of ownership”, see sections 394A to 398A
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