Paragraph 6

(1)

Section 212C (when there is a a qualifying change in relation to C) is amended as follows.

(2)

In subsection (4)—

(a)

after “Condition C is that” insert “ the relevant activity is a trade (within the meaning of this Part) and ”, and

(b)

for “trade”, where it appears after “the relevant” (in both places), substitute “ activity ”.

(3)

In subsection (5) for “trade” (in both places) substitute “ activity ”.