Paragraph 694
(1)
Amend section 1307 (apportionment etc of miscellaneous profits and losses to accounting period) as follows.
(2)
In subsection (1)(a) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.
(3)
In subsection (2) for “section 834A of ICTA” substitute “ section 1173 of CTA 2010 ”.