31(1)Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.U.K.
(2)In subsection (2)—
(a)for “the tapered section 86(1)(e) amount” substitute “ the amount falling within section 86(1)(e) ”, and
(b)for “the tapered section 86(1)(e) amounts” substitute “ the amounts falling within section 86(1)(e) ”.
(3)Omit subsection (2A).
(4)Omit subsection (2B).
(5)In subsection (7), for “the tapered section 10A amount” substitute “ the amount (or aggregate amount) falling in accordance with that section to be so attributed ”.
(6)Omit subsection (7A).