3(1)Section 367 of the Taxes Act 1988 (supplementary provisions) is amended as follows.U.K.
(2)Omit subsection (1) and, in subsection (2), the words “354(1) and”.
(3)In subsections (3) and (4), for “sections 354”, in each place, substitute “ sections 359 ”.
(4)In subsection (5), for “sections 356A to 357 and” substitute “ section ”.