TCGA 1992
85(1)Section 279D (elections under section 279A) is amended as follows.
(2)In subsection (6)(c), for “section 2(2)(a)” substitute “section 1(3)(a)”.
(3)In subsection (7), for “section 2(2)(b)” (in both places) substitute “section 1(3)(b)”.
85(1)Section 279D (elections under section 279A) is amended as follows.
(2)In subsection (6)(c), for “section 2(2)(a)” substitute “section 1(3)(a)”.
(3)In subsection (7), for “section 2(2)(b)” (in both places) substitute “section 1(3)(b)”.