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Amendment of section 243 (allowance of charges on income) of Principal Act.
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49.—(1) Section 243 of the Principal Act is amended—
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(a) in subsection (1A) by inserting “has the meaning assigned to it by section 845A and” after “ ‘bank’ ”,
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(b) in subsection (2) by inserting “in accordance with section 420” after “group relief”,
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(c) in subsection (4)(b)—
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(i) by substituting “interest payable on an advance” for “interest payable in the State on an advance”, and
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(ii) in subparagraphs (i) and (ii) by substituting “in a Member State of the European Communities” for “in the State” in each place where it occurs,
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and
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(d) in subsection (5)—
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(i) in paragraph (a) by substituting “as the case may be,” for “as the case may be, or”,
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(ii) in paragraph (b) by substituting “the State, or” for “the State.”, and
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(iii) by inserting the following after paragraph (b):
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“(c) to which section 238 or 246(2) do not apply by virtue of section 267I.”.
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(2) This section applies as respects accounting periods ending on or after 3 February 2005.
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