Paragraph 618

(1)

Amend section 288 (the additional calculation rule) as follows.

(2)

In subsection (4)—

(a)

for “282,” substitute “ 282 above, or in section 217, 219, 220, 221 or 222 of CTA 2009, ”, and

(b)

after “section 290(2) to (4)” insert “ above ”.

(3)

In subsection (6)—

(a)

omit the “and” immediately before paragraph (d), and

(b)

after paragraph (d) insert

“, and
(e)
in the case of a receipt under Chapter 4 of Part 4 of CTA 2009 (profits of property businesses: lease premiums etc), its receipt period within the meaning of that Chapter (see section 228(6) of that Act).”