31U.K.In section 570(2) of the Taxes Act 1988 (schemes for rationalizing industry: treatment of certain payments made under such schemes)—
(a)the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that” shall cease to have effect;
(b)after “the Tax Acts” there shall be inserted “ and a claim is made to that effect, ”;
(c)for “that Schedule”, where those words first occur, there shall be substituted “ Schedule 21 ”; and
(d)at the end there shall be added—
“and paragraph 6 of that Schedule applies for the purposes of this subsection as it applies for the purposes of that Schedule.”