Paragraph 41
In section 1005 (other definitions)—
(a)
at the end of the definition of “the employee” insert “ (see also sections 1025A(7) and 1030A(8)) ”, and
(b)
in the definition of “the qualifying business”, for “or 1015(1)(b)” substitute “ , 1015(1)(b), 1025A(1)(d)(i) or 1030A(1)(d)(ii) ”.