xmlns:atom="http://www.w3.org/2005/Atom"
147(1)Amend section 444AEC (Case I advantage: transferee) as follows.
(2)In subsection (1)—
(a)for “Case I advantage” substitute “life assurance trade profits advantage”, and
(b)in paragraphs (a) and (b) for “Case I” substitute “section 35”.
(3)In subsection (2)—
(a)for “a Case I advantage” substitute “a life assurance trade profits advantage”,
(b)for “the Case I advantage” substitute “the advantage”, and
(c)in paragraphs (a) and (b) for “Case I” substitute “section 35”.
(4)In subsection (4) for “Case I”, in both places where it occurs, substitute “section 35”.
(5)In the title for “Case I” substitute “Life assurance trade profits”.