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4(1)Section 274 (limits on relief under sections 266 and 273) is amended as follows.U.K.
(2)In subsection (1), omit “or other sums”.
(3)In subsection (2)—
(a)for “sections 266 and 273” substitute “ section 266 ”, and
(b)omit “or sums”, and
(c)for “the appropriate rate” substitute “ 12.5% ”.
(4)Omit subsection (3).
(5)In subsection (4), omit “or other sum” (in both places).
(6)In the heading, for “sections 266 and 273” substitute “ section 266 ”.