Paragraph 5
(1)
Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.
(2)
In the heading for “and 209AB” substitute “ to 209ABA ”.
(3)
In subsection (1)—
(a)
in the opening words for “and 209AB” substitute “ to 209ABA ”,
(b)
in the definition of “GAAR procedural requirements” for “or 43B” substitute “ , 43B, or (as the case may be) 43D ”, and
(c)
in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “ (within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA) ”.
(4)
In subsection (2) for “and 209AB” substitute “ to 209ABA ”.