30(1)Section 269ZFA (“relevant profits”) is amended as follows.U.K.
(2)In subsection (1)(b), for “section 269ZD(6)” substitute “ section 269ZDA ”.
(3)In subsection (2)—
(a)in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”, and
(b)in paragraph (b), for “in determining” substitute “ which could be relieved against ”.