Trying to understand piece of legislation for academic purposes.
It's not a matter of not being bothered or not being willing to apply effort-there just isn't that much to this. Position is-
-I read Tolleys Corporation Tax book.
-Didn't see why this provision was incorporated.
-Asked Tolleys but they wouldn't help.
-Asked CIOT but they couldn't help.
-Asked HMRC but they wouldn't help.
Am simply trying to understand this for academic purposes. That's all there is to it.