Paragraph 5
(1)
Section 218 of that Act (restriction on B's qualifying expenditure) is amended as follows.
(2)
In subsection (1), for “section 214, 215 or 216” substitute “ section 214 or 216 ”.
(3)
At the end insert—
“(5)This section is subject to section 218ZA(3).”
(4)
Accordingly, in the heading of that section, insert at the end “ : section 214 or 216 ”.