. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The provision set out in subsection (1) above shall be inserted after subsection (3) of section 36A of the M1Finance (No. 2) Act 1975 (credit-tokens) as subsection (3A) with the substitution for the reference to section 839 of the Taxes Act 1988 of a reference to section 533 of the Taxes Act 1970.

The amendment made by subsection (1) above shall have effect for the year 1988-89 and subsequent years of assessment; and the amendment made by subsection (2) above shall have effect for the year 1987-88.