This section has no associated Explanatory Notes
32U.K.In section 34 (reinstatement of transferor's cumulative total), in subsection (4)—
(a)for “section 32(4)” substitute “ section 32(4) or (4A) ”, and
(b)for “section 32A(5)”, in both places it appears, substitute “ section 32A(5) or (5A) ”.