Amendment of section 82 of Principal Act (pre-trading expenditure)
42. (1) Section 82 of the Principal Act is amended, in subsection (3), by the substitution of “396(2), 396A, 396B, 420, 420A or 420B” for “396(2) or 420”.
(2) Subsection (1) shall apply for accounting periods commencing on or after 1 January 2024.
