7(1)Section 357CG (adjustments in calculating profits of trade) is amended as follows.U.K.
(2)In subsection (1) after “determining” insert “ under section 357C ”.
(3)In subsection (4), in the words after paragraph (b), for “section 357CB” substitute “ section 357BG ”.
(4)In subsection (6), in paragraph (a)(ii) of the definition of “relevant accounting period”, for “section 357A” substitute “ section 357A(1) ”.