介绍性文本1.引文，生效和生效2.修改《公司税法》3.修改《所得税法》19884.修改第432ZA条（关联资产）5.修改第461条（对其他业务征税）6.修改第461B条（对其他业务征税:友好法人社会经济委员会）7.插入条例461E至461G（分配）8.修改《2001年资本津贴法》1签名说明

Introductory Text1.Citation, commencement and effect2.Modification of the Corporation Tax Acts3.Modification of the Income and Corporation Taxes Act 19884.Modification of section 432ZA (linked assets)5.Modification of section 461 (taxation in respect of other business)6.Modification of section 461B (taxation in respect of other business: incorporated friendly societiesetc)7.Insertion of regulations 461E to 461G (apportionment)8.Modification of the Capital Allowances Act 2001SignatureExplanatory Note