xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
24E+W+SIn section 102(1)(a)(iii) and (2)(b), after “section 32 above” insert “ or by regulations which make provision in relation to section 28C arrangements of a kind that may be made by regulations under section 32 above ”.