TCGA 1992
32In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—
(a)in subsection (2A), for “any section 2(2) amount” substitute “any section 1(3) amount”, and
(b)in subsection (3), for “section 2(2) amount” (in both places) substitute “section 1(3) amount”.