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Paragraph 491

(1)

Amend section 253 (companies with investment business) as follows.

(2)

In subsection (2) for “section 75(4) of ICTA” substitute “ section 1233 of CTA 2009 ”.

(3)

In subsection (4) for “Case I of Schedule D” substitute “ Part 3 of CTA 2009 ”.

(4)

In subsection (6) for “section 75(4) of ICTA” substitute “ section 1233 of CTA 2009 ”.