Paragraph 7

Section 357CG (adjustments in calculating profits of trade) is amended as follows.

In subsection (1) after “determining” insert “ under section 357C ”.

In subsection (4), in the words after paragraph (b), for “section 357CB” substitute “ section 357BG ”.

In subsection (6), in paragraph (a)(ii) of the definition of “relevant accounting period”, for “section 357A” substitute “ section 357A(1) ”.