Paragraph 17
(1)
Section 61W (prevention of double charge to tax and allowance of certain deductions) is amended as follows.
(2)
In subsection (1)—
(a)
in paragraph (b) for “a public authority” substitute “ another person (“the client”) ”, and
(b)
in paragraph (d) for “that public authority” substitute “ the client ”.
(3)
In subsection (2)(b) for “public authority” substitute “ client ”.