Paragraph 5
In section 731 (charge to tax on income treated as arising under section 732) in subsection (4)—
(a)
for “742” substitute “ 742A ”, and
(b)
after “transaction” insert “ , etc ”.
In section 731 (charge to tax on income treated as arising under section 732) in subsection (4)—
for “742” substitute “ 742A ”, and
after “transaction” insert “ , etc ”.