Paragraph 4

In paragraph 13 (transfer of chargeable interest to a partnership consisting wholly of bodies corporate), in sub-paragraph (3), for “sub-paragraphs (2) to (5)” substitute “ sub-paragraphs (2) and (5) ”.

For sub-paragraphs (4) to (7) of that paragraph substitute—

“(4A)

In paragraph 11(2), for “sub-paragraphs (2A) to (2C)” substitute “ sub-paragraph (2C) ”.

(5)

In paragraph 11, omit sub-paragraphs (2A), (2B), (2D) and (8).”