171U.K.In section 705F(2) (shell companies: apportionment of amounts), in column 1 of the table—
(a)in row 4, after “457(1)” insert “ , 463G or 463H ”,
(b)in row 4, omit “basic rule for deficits:”,
(c)in row 5, omit from “, but excluding” to the end, and
(d)in row 6, omit from “and treated” to the end.