Paragraph 14 Modifications to Part 6 (supplementary)
Paragraph 25 (the economic interest test) of Schedule 4 to the Act has effect as if—
(a)
in sub-paragraphs (1), (3) and (4), “the TRA or”, in each place this occurs, were omitted; and
(b)
in sub-paragraphs (3) and (4)(b), “, as the case may be,” were omitted.