15(1)In section 432ZA(5) of ICTA (linked assets), for “432F” substitute “432E”.
(2)In section 434A(2A) of that Act (computation of losses and limitation on relief), for “paragraph 2” substitute “paragraph 2(1)”.
(3)In the heading of section 88 of FA 1989, for “fraction” substitute “share”.
(4)In paragraph 17 of Schedule 7 to FA 1991 (transitional provisions for chargeable gains and unrelieved general annuity business)—
(a)in sub-paragraph (4), for the words after “in an accounting period” substitute “is so much of the chargeable gains arising to the company in the accounting period as are referable to its basic life assurance and general annuity business.”, and
(b)omit sub-paragraphs (4A) and (5).