2(1)Section 84 (debits and credits brought into account) is amended as follows.
(2)In subsection (5) (meaning of “related transaction” in the section) for “In this section” substitute “In this Chapter”.
(3)In subsection (6) (disposals and acquisitions for the purposes of the section) for “for the purposes of this section” substitute “for the purposes of subsection (5) above”.