Paragraph 146
(1)
Amend Schedule 24 (assumptions for calculating chargeable profits etc) as follows.
(2)
In paragraph 5(2) for “Chapter IV of Part X” substitute “ Part 5 of CTA 2010 ”.
(3)
In paragraph 8—
(a)
for “section 343” substitute “ Chapter 1 of Part 22 of CTA 2010 ”, and
(b)
for each reference to “that section” substitute “ that Chapter ”.