Paragraph 20
(1)
Section 357GA (revocation of election made under section 357A) is amended as follows.
(2)
In the heading, for “section 357A” substitute “ section 357A(1) ”.
(3)
In subsection (1) for “section 357A” substitute “ section 357A(1) ”.
(4)
In subsection (5) for “section 357A” substitute “ section 357A(1) ”.