Paragraph 8

(1)

Section 220 (form and amount of CITR) is amended as follows.

(2)

For subsection (3) substitute—

“(3)
The amount of that reduction for the relevant accounting period is 5% of the invested amount in respect of the investment for the period.”

(3)

In subsection (4) for “this purpose” substitute “ the purposes of this section and section 220A ”.