Paragraph 4
In section 727 (charge to tax on income treated as arising under section 728) in subsection (5)—
(a)
for “742” substitute “ 742A ”, and
(b)
after “transaction” insert “ , etc ”.
In section 727 (charge to tax on income treated as arising under section 728) in subsection (5)—
for “742” substitute “ 742A ”, and
after “transaction” insert “ , etc ”.