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2(1)Section 432E of ICTA is amended as follows.
(2)In subsection (2A) (increase in amount determined under subsection (2) where amount is taken into account under subsection (2) of section 83 of FA 1989 by virtue of subsection (2B) of that section etc) in the opening words, after “section 444ACA(2)” insert “, 444AF(2) or 444AK(2)”.
(3)In that subsection, in the definition of “RP”, after paragraph (b) insert—
“(c)subsection (2) of section 444AF of this Act (and see subsections (5) and (6) of that section);
(d)subsection (2) of section 444AK of this Act (but only for the purposes mentioned in subsection (3) of that section).”.
(4)The amendments made by this paragraph have effect in relation to periods of account ending on or after 29th September 2005.
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