Paragraph 30
(1)
Section 269ZFA (“relevant profits”) is amended as follows.
(2)
In subsection (1)(b), for “section 269ZD(6)” substitute “ section 269ZDA ”.
(3)
In subsection (2)—
(a)
in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”, and
(b)
in paragraph (b), for “in determining” substitute “ which could be relieved against ”.