14(1)Section 80D (Scottish taxpayers) is amended as follows.
(2)In subsection (4)—
(a)insert “or” at the end of paragraph (a), and
(b)omit paragraph (b) and the “or” at the end of it.
(3)In subsection (4B), for “any of paragraphs (a) to (c)” substitute “paragraph (a) or (c)”.