Paragraph 7
In section 394 (which deems a distribution to be made)—
(a)
omit subsection (5) (determining entitlement to tax credit), and
(b)
in subsection (6), for “But for” substitute “ For ”.
In section 394 (which deems a distribution to be made)—
omit subsection (5) (determining entitlement to tax credit), and
in subsection (6), for “But for” substitute “ For ”.