Finance Act, 1995

Amendment of section 45 (credit for bank levy) of Finance Act, 1992.

56.Section 45 of the Finance Act, 1992 , is hereby amended in subsection (1) (a)—

(a) by the insertion after “section 200,” in subparagraph (II) of paragraph (iii) of the definition of “accounting profit” of “ section 142 of the Finance Act, 1995,”, and

(b) by the insertion after “section 200” in the definition of “levy payment” of “or section 142 of the Finance Act, 1995,”.