7(1)Section 371VG (finance profits) is amended as follows.U.K.
(2)In subsection (1) for paragraph (b) substitute—
“(b)which are included in the CFC's assumed total profits for the accounting period in question and which—
(i)arise from a relevant finance lease, but
(ii)are not trading profits.”
(3)In subsection (4)(b) omit “an arrangement which would be”.