8U.K.In section 550 (attribution of distributions) in subsection (2)—
(a)for paragraph (a) substitute—
“(a)first, to distributions in satisfaction of the requirement of section 530(1)(a) or 530(4)(a) (as the case may be),
(aa)second, to distributions in satisfaction of the requirement of section 530(1)(b) or 530(4)(b) (as the case may be),”,
(b)in paragraph (b) for “second” substitute “ third ”,
(c)in paragraph (c) for “third” substitute “ fourth ”,
(d)in paragraph (d) for “fourth” substitute “ fifth ”, and
(e)in paragraph (e) for “fifth” substitute “ sixth ”.