5(1)In section 67 of that Act, in subsection (2)(a), for the words from “any enterprise” to the end there is substituted—
“(i)any enterprise which remains under the same ownership and control, or
(ii)if none of the enterprises remains under the same ownership and control, the enterprise having the assets with the highest value, and”.
(2)In subsection (4) of that section—
(a)after “section 66” there is inserted “or subsection (1) of section 66A”, and
(b)for “that subsection” there is substituted “either of those subsections”.