Paragraph 171
In section 705F(2) (shell companies: apportionment of amounts), in column 1 of the table—
(a)
in row 4, after “457(1)” insert “ , 463G or 463H ”,
(b)
in row 4, omit “basic rule for deficits:”,
(c)
in row 5, omit from “, but excluding” to the end, and
(d)
in row 6, omit from “and treated” to the end.