4U.K.In subsection (4), for the words from “sum of” to the end, substitute “lesser of—
(a)the sum of—
(i)the amount of the Northern Ireland Chapter 2 surrenderable loss multiplied by the relevant percentage, and
(ii)the amount of the mainstream Chapter 2 surrenderable loss multiplied by the percentage specified in section 1058(1)(a) of CTA 2009, and
(b)the amount given by section 1058(1A) of CTA 2009.”