3. The provisions referred to in this regulation are—
(a)the insertion by subsection (1) of that section of section 736A of the Income and Corporation Taxes Act 1988(1) after section 736 of that Act,
(b)the insertion by subsection (2) of that section and paragraph 1 of Schedule 13 to the Finance Act 1991 of Schedule 23A to the Income and Corporation Taxes Act 1988 after Schedule 23 to that Act, and
(c)the amendments made by subsection (2) of that section and paragraph 3 of Schedule 13 to the Finance Act 1991 to section 737 of the Income and Corporation Taxes Act 1988.(2)
Section 737 was also amended by section 123 of, and Part V of Schedule 19 to, the Finance Act 1991.