Finance Act 2003

57(1)Section 3 (special provision for roll-overs) is amended as follows.U.K.

(2)In subsection (4)—

(a)in paragraph (a), for “section 485(1) to (4)” substitute “ section 483(1) to (4) ”, and

(b)insert at the end of paragraph (b)(i) “ (less any deductible amounts under section 480(1) to (6) of that Act). ”.

(3)In subsection (6), for “485(1) to (3)” substitute “ 483(1) to (3) ”.

(4)In subsection (11)(a), insert at the end “ (less any deductible amounts under section 480(1) to (6)); ”.