Paragraph 34
(1)
Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.
(2)
In subsection (1)(a), for “section 10A” substitute “ section 1M(3) ”.
(3)
In subsection (2), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.
(4)
In subsection (3), for “section 10A” substitute “ section 1M(3) ”.
(5)
In subsection (4)(a), for “the section 2(2) amount” substitute “ the section 1(3) amount ”.
(6)
In subsection (6), for “section 10A” substitute “ section 1M(3) ”.
(7)
In subsection (7), for “the section 2(2) amount” (in both places) substitute “ the section 1(3) amount ”.
(8)
In subsection (8)(c), for “section 10A” substitute “ section 1M(3) ”.
(9)
In the title, for “in section 10A cases” substitute “ where temporarily non-resident ”.