Paragraph 7
(1)
Section 188DD (claimant company's relevant maximum for overlapping period) is amended as follows.
(2)
In subsection (3), for “269ZD(6)” substitute “ 269ZDA ”.
(3)
In subsection (3A)—
(a)
in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”;
(b)
in paragraph (b), for “in determining” substitute “ which could be relieved against ”.