Paragraph 80
(1)
Section 677 (introduction to Chapter 3) is amended as follows.
(2)
In subsection (3), for “6” substitute “ 8 ”.
(3)
In subsection (5), for “6” substitute “ 8 ”.
(4)
The amendments made by this paragraph do not have effect unless both the change in ownership referred in section 677(1) and the major change in the nature or conduct of a business referred to in section 677(3) occur on or after 1 April 2017.