2(1)Paragraph 13 is amended as follows.U.K.
(2)For sub-paragraph (1) (power to amend paragraphs 2 to 12) substitute—
“(1)The Treasury may by order amend—
(a)any of paragraphs 2 to 12, or
(b)Part 9 of this Schedule.”.
(3)For sub-paragraph (4) (power to make certain orders so as to have effect in relation to accounting periods ending on or after day on which order comes into force (whenever beginning)) substitute—
“(4)An order under this paragraph may provide for any of its provisions to have effect in relation to accounting periods ending on or after the day on which the order comes into force (whenever beginning).”.
(4)In consequence of the amendment made by sub-paragraph (2), the heading to the paragraph accordingly becomes “ Power to amend paragraphs 2 to 12 and Part 9 ”.