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5(1)Section 209AC (sections 209AA and 209AB: definitions) is amended as follows.
(2)In the heading for “and 209AB” substitute “to 209ABA”.
(3)In subsection (1)—
(a)in the opening words for “and 209AB” substitute “to 209ABA”,
(b)in the definition of “GAAR procedural requirements” for “or 43B” substitute “, 43B, or (as the case may be) 43D”, and
(c)in the definition of “lesser adjustments” after “Schedule 43 or 43A notice” insert “(within the meaning of section 209AB) or the Schedule 43D notice (within the meaning of section 209ABA)”.
(4)In subsection (2) for “and 209AB” substitute “to 209ABA”.
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