227(1)Section 840 (carrying forward parts of payments) is amended as follows.
(2)In subsection (2), for “allowed as a deduction under section 76 of ICTA is not allowed” substitute “taken into account as mentioned in section 835(2)(c) or 836(2)(c) is not taken into account”.
(3)In subsection (4), for “a deduction under section 76 of ICTA” substitute “the calculation at step 1 of section 76 of FA 2012”.
(4)In subsection (5), for “allowed as a deduction under section 76 of ICTA” substitute “taken into account in the calculation at step 1 of section 76 of FA 2012”.