Paragraph 3
In section 198 (election to apportion sale price on sale of qualifying interest)—
(a)
in subsection (1), after “item 1” insert “ or 9 ”, and
(b)
in subsection (2)(a), after “item 1” insert “ or (as the case may be) 9 ”.
In section 198 (election to apportion sale price on sale of qualifying interest)—
in subsection (1), after “item 1” insert “ or 9 ”, and
in subsection (2)(a), after “item 1” insert “ or (as the case may be) 9 ”.