8In ITA 2007—
(a)in Chapter 2 of Part 4 (loss relief: trade losses) omit section 74E (no relief where cash basis used to calculate losses) and the italic heading before it, and
(b)in Chapter 1 of Part 8 (relief for interest payments), in section 384B(1) (restriction on relief where cash basis applies)—
(i)for the words from “has made” to “profits of” substitute “carried on”;
(ii)for “carried on by the partnership” substitute “the profits of which”.