Paragraph 2

In Schedule 4 to that Act (index of defined expressions) insert at the appropriate places—

“

the actual accounting period (in Chapter 5A of Part 14)

section 705B(4)

”

“

the change in ownership (in Chapter 5A of Part 14)

section 705A(2)

”

“

the company (in Chapter 5A of Part 14)

section 705A(2)

”

“

notional accounting periods (in Chapter 5A of Part 14)

section 705B(4)

”

“

shell company (in Chapter 5A of Part 14)

section 705A(2)

”.