617(1)Amend section 287 (circumstances in which additional calculation rule applies) as follows.U.K.
(2)In subsection (1) for “term” substitute “ terms ”.
(3)In subsection (4)—
(a)omit the “or” immediately before paragraph (b),
(b)in paragraph (b) for “additional calculation rule” substitute “ rule in section 288 (the additional calculation rule) ”,
(c)after paragraph (b) insert—
“(c)there is a receipt under any of sections 217 to 222 of CTA 2009 (receipts in respect of lease premiums, sums payable instead of rent, for surrender of lease and for variation or waiver of terms of lease and assignments) in respect of the lease, or
(d)there would be such a receipt, but for the operation of the rule in section 228 of that Act (the additional calculation rule) in the calculation of its amount.”, and
(d)in the second sentence for “such a receipt” substitute “ a receipt falling within paragraph (a), (b), (c) or (d) ”.