Paragraph 5
In section 700 (timing of assessments in section 690 cases)—
(a)
in subsection (1), for “690 (receipt of relevant company assets (circumstance E))” substitute “ 685(2)(c) or (3) ”, and
(b)
in the heading, omit “in section 690 cases”.
In section 700 (timing of assessments in section 690 cases)—
in subsection (1), for “690 (receipt of relevant company assets (circumstance E))” substitute “ 685(2)(c) or (3) ”, and
in the heading, omit “in section 690 cases”.