80(1)Section 854 (carrying on by partner of notional business) is amended as follows.U.K.
(2)For subsection (5) substitute—
“(5)If there is a change of residence, the partner is treated as permanently ceasing to carry on one notional business when that change of residence occurs and starting to carry on another immediately afterwards.”
(3)After that subsection insert—
“(5A)Subsections (1A) and (1B) of section 17 apply for the purposes of subsection (5).”