Paragraph 30
(1)
Section 79B (attribution to trustees of gains of non-resident companies) is amended as follows.
(2)
In subsection (1), for “section 13” substitute “ section 3 (see section 3B) ”.
(3)
In subsection (2), for “section 13” substitute “ section 3 ”.
(4)
In subsection (3)—
(a)
for “section 13(2)” substitute “ section 3 ”, and
(b)
for “section 13(9)” substitute “ section 3(7) ”.
(5)
In subsection (4), for “section 13(9)” substitute “ section 3(7) ”.