Paragraph 4
In section 357 (attribution of CITR) after subsection (4) insert—
“(4A)In the case of CITR under section 335A, in subsection (4)(a) the reference to the year is to be read as a reference to the year mentioned in section 335A(1)(a).”
In section 357 (attribution of CITR) after subsection (4) insert—
“(4A)In the case of CITR under section 335A, in subsection (4)(a) the reference to the year is to be read as a reference to the year mentioned in section 335A(1)(a).”