31(1)Section 440 (transfers of assets etc) is amended as follows.U.K.
(2)In subsection (3), for “(a) to (e)” substitute “ (a), (d) and (e) ”.
(3)In subsection (4), for paragraphs (a) to (c) substitute—
“(a)assets which are linked solely to gross roll-up business or are foreign currency assets;”,
and, in paragraph (e), for “any” substitute “ either ”.