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Paragraph 628

(1)

Amend section 493 (the qualifying investments test) as follows.

(2)

In subsection (2)(b) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

(3)

In subsection (6) for “section 468A(3) of ICTA” substitute “ section 615(3) of CTA 2010 ”.

(4)

In subsection (7) for “section 468(9) of ICTA” substitute “ section 619 of CTA 2010 ”.