97In section 357JJ (restricted deduction: Northern Ireland rate lower than main rate)—
(a)in subsection (1) for “357JC(2), 357JE(2) or 357JG(2)” substitute “357JC(2) or (4), 357JG(2) or 357JHB(2)”, and
(b)in subsection (6) for “section 357JC(1), 357JE(1) or 357JG(1)” substitute “357JC(1) or (3), 357JG(1) or 357JHB(1)”.