256(1)Amend section 46C as follows.
(2)In subsection (1)(b) omit “of the principal Act”.
(3)In subsection (3)—
(a)omit “of the principal Act”,
(b)in paragraph (b) after “460” insert “of the principal Act”,
(c)in paragraph (c) after “467” insert “of the principal Act”,
(d)in paragraph (d) for “sections 527 and 536 (reliefs in respect of royalties)” substitute “section 527 of the principal Act (spreading of patent royalty receipts)”,
(e)in paragraph (e) after “Part XVIII” insert “of the principal Act”, and
(f)after that paragraph insert—
“(f)Part 10 of ITA 2007 (charitable trusts: claims for exemption);
(g)sections 461 and 908 of ITA 2007 (reliefs in respect of royalties).”