Paragraph 32
In section 85A (transfers of value: attribution of gains to beneficiaries and treatment of losses)—
(a)
in subsection (2A), for “any section 2(2) amount” substitute “ any section 1(3) amount ”, and
(b)
in subsection (3), for “section 2(2) amount” (in both places) substitute “ section 1(3) amount ”.