Paragraph 52
(1)
Chapter 17 of Part 2 of ITTOIA 2005 (adjustment income) is amended as follows.
(2)
In section 229(2)(a), for “sections 237 to 239” substitute “ sections 237 to 239B ”.
(3)
Omit sections 238 and 239 (spreading of adjustment income: barristers and advocates).